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Jones v. Commissioner, 25 T.C. 1100, 1104 (1956), revd. and
remanded on other grounds 259 F.2d 300 (5th Cir. 1958); Leitgen
v. Commissioner, T.C. Memo. 1981-525, affd. per curiam without
published opinion 691 F.2d 504 (8th Cir. 1982).
Dr. Beck presented no evidence regarding any of his claimed
NOL carryover deductions. Accordingly, Dr. Beck has failed to
establish that he is entitled to the claimed NOL carryover
deductions. We sustain respondent’s determination disallowing
these deductions.
Community Property Under Texas State Law
Texas is a community property State. See Tex. Const. art.
16, sec. 15; Tex. Fam. Code Ann. sec. 5.01 (Vernon 1993). Under
Texas law, community property consists of all property acquired
by either spouse during marriage, except for property acquired by
gift, devise, or descent, or (with certain exceptions) in
recovery for personal injuries sustained by a spouse in marriage.
Tex. Fam. Code Ann. sec. 5.01. Property possessed by either
spouse during or at dissolution of the marriage is presumed to be
community property--a presumption rebuttable with clear and
convincing evidence. Id. at sec. 5.02. A spouse’s personal
earnings are community property. Winger v. Pianka, 831 S.W.2d
853, 857 (Tex. App. 1992).
Because each spouse is owner of one-half of all community
property, each spouse is liable for Federal income taxes on such
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