United States Tax Court May 19, 1982, Docket No. 11476-79. (Jones v. Commissioner)

FRANKLIN DEWAINE JONES, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Jones v. Commissioner Docket No. 11476-79. United States Tax Court T.C. Memo 1982-277; 1982 Tax Ct. Memo LEXIS 467; 43 T.C.M. (CCH) 1416; T.C.M. (RIA) 82277; May 19, 1982. *467 Petitioner lived in Texas, a community property state, in 1975, 1976, and 1977.