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earnings to his former wife for her support or for the support of
their children. Respondent is certainly correct that petitioner
was not under a court order to pay child support and alimony
during the 3-year period; however, this fact does not establish
that petitioner acted as if he were solely entitled to his
income. Respondent recognizes that it is fortunate petitioner
chose to send support payments to his former spouse even though
he was not under a legal obligation to do so. By choosing to
send substantial funds to his wife for her support and the
support of their dependent children, petitioner did not act as
though he were solely entitled to the income during 1991, 1992,
and 1993.
III. Conclusion
Since we have determined that petitioner did not act as if
he were solely entitled to the income, we hold that respondent
cannot use section 66(b) to disregard the application of
Arizona's community property laws in calculating petitioner's
1991, 1992, and 1993 income tax liability.
To reflect the foregoing,
Decisions will be entered
under Rule 155.
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Last modified: May 25, 2011