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have no documentation substantiating the receipt of any loans,
nontaxable income, gifts, or inheritances during 1994 or 1995.
Respondent determined that petitioners expended a total of
$47,300 for food, housing, transportation, clothing, medical
expenses, and other personal items in 1994 and 1995. However,
respondent conceded on brief that petitioners used only $25,995
and $27,290 of income to make those expenditures in 1994 and
1995, respectively. In the notices of deficiency, respondent
states that income must be divided equally between petitioners
because they reside in Washington, a community property State.
We agree with this determination. However, for 1994 and 1995,
the notice of deficiency sent to Mr. Yoshihara assigns 100
percent of petitioners' income to him, and the notice of
deficiency sent to Mrs. Yoshihara assigns 100 percent of
petitioners' income to her. This results in a double counting.
On the basis of respondent's concession, we find that income
totaling $25,995 in 1994 and $27,290 in 1995 should be divided
equally between petitioners. This finding should be reflected in
the Rule 155 calculation.
B. Petitioners' Legal Contentions
In their amended petition, petitioners asserted that they
have "taken vows of poverty and are members and/or overseers of
the religious societies" where "Any and all funds and donations
are given to the general membership to run the religious
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