Robert L. Beck - Page 16

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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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