United States Tax Court February 20, 2003, 930-02 (Kathryn Bernal v. Commissioner)

120 T.C. No. 6

UNITED STATES TAX COURT

KATHRYN BERNAL, Petitioner v.

COMMISSIONER OF INTERNAL REVENUE, Respondent

Docket No. 930-02. Filed February 20, 2003.

P filed individual Federal income tax returns as

married, filing separate, for the taxable years 1993,

1994, 1995, and 1996. During these years, P was

married and was domiciled in California, a community

property State.