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making any adjustment to petitioner's unreported income for
Arizona's community property law. The notices of deficiency fail
to mention community property law, section 66(b), or facts which
would allow respondent to invoke section 66(b). Petitioner
lodged income tax returns with respondent for the taxable years
1991, 1992, and 1993, on September 15, 1997, as joint returns,
claiming six exemptions for 1991 and 1992 and four exemptions for
1993.
FINDINGS OF FACT
This case was submitted without a trial pursuant to Rule
122. The stipulation of facts and accompanying exhibits are
incorporated herein by this reference.
Daniel F. Layman, II, petitioner, resided in Phoenix,
Arizona, on the date the petitions in these cases were filed.
Petitioner was married to Margaret A. Layman (Peggy Layman) at
all times from January 1, 1991, through December 31, 1993,
inclusive. Petitioner and Peggy Layman were calendar year
taxpayers. There were four children born of the marriage between
petitioner and Peggy Layman.
During the calendar years 1991, 1992, and 1993, petitioner
and Peggy Layman lived separate and apart. Petitioner and Peggy
Layman did not enter into a written agreement of separation at
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