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file a response to respondent's summary judgment motion.
Petitioner's subsequently filed response is in all material
respects a repetition of his prior arguments.
The facts deemed admitted and established may be summarized
as follows. Petitioner resided in Kingwood, Texas, at the time
the petition was filed in this case. Petitioner was married and
living with his wife in Texas during the years at issue, and
Texas is a community property State.3 Petitioner was employed as
an accountant from 1982 to 1988 by the same company, currently
known as British Petroleum Exploration Co.4 Petitioner also
worked for Lester Goodson Pontiac during 1984 and 1985.
Petitioner purchased food products from Yurika Foods Corp. during
1983,5 1984, 1985, 1986, 1987, and 1988. This company pays
commissions to direct purchasers based on the number of orders.
During 1983, 1985, and 1986 petitioner had an account at Sooner
Federal Savings on which he received interest. During 1987,
petitioner had an account at Sohio Federal Credit Union on which
he received interest. Petitioner received the following income:
3 Tex. Fam. Code Ann. secs. 5.01-5.62 (West 1993).
Generally, for purposes of Federal income taxes, each spouse is
liable for the tax on his or her respective share of community
property income. Hopkins v. Bacon, 282 U.S. 122 (1930); Poe v.
Seaborn, 282 U.S. 101 (1930).
4 The company was called Sohio Petroleum Co. from 1982-86
and was called Standard Oil Production Co. from 1986-88.
5 Although the stipulation of facts states that petitioner
purchased food products from Yurika Foods Corp. during 1983, the
stipulation elsewhere indicates that there was no income from
activities with respect to Yurika Foods Corp. in that year.
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