James R. and Susan B. Brickman - Page 11

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               Petitioners stipulated that the partnership interest was               
          community property.  Under Texas law, therefore, income and                 
          deductions attributable to the partnership interest are                     
          petitioners' community property.                                            
               We conclude that Susan had a community interest in the COD             
          income of the partnership that flowed through to James (i.e., she           
          owned one-half of the COD income).  Thus, under section 108(b),             
          petitioners must reduce Susan's NOL by her COD income.                      
               To reflect the foregoing,                                              
                                                  Decision will be entered            
                                             under Rule 155.                          


















               9(...continued)                                                        
          court we may look to the State's lower courts' rulings and                  
          holdings.  Commissioner v. Estate of Bosch, 387 U.S. 456, 465               
          (1967).                                                                     




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