James E. Stafford - Page 6

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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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