T.C. Memo. 1999-32
UNITED STATES TAX COURT
DAVID L. WIKSELL AND MARGARET ANN CARPENDER, Petitioners
v. COMMISSIONER OF INTERNAL REVENUE, Respondent*
Docket No. 11752-91. Filed February 2, 1999.
P filed a Motion for Reconsideration of our opinion in
Wiksell v. Commissioner, T.C. Memo. 1998-3, arguing that
sec. 6015(c)(3)(C), I.R.C., enacted by sec. 3201(a),
Internal Revenue Service Restructuring and Reform Act of
1998, Pub. L. 105-206, 112 Stat. 734, requires us to
consider: (1) Whether P had "actual knowledge" of certain
checks which gave rise to the deficiency, and (2) if so,
whether P signed her 1984 and 1985 joint tax returns under
duress. Held: Our opinion in Wiksell v. Commissioner, T.C.
Memo. 1998-3, has adequately addressed whether P had "actual
knowledge" with respect to income, not reported on P's joint
return, derived from the receipt of checks from her
husband's company. Held, further, the issue of duress has
previously been considered and rejected. Wiksell v.
Commissioner, 90 F.3d 1459, 1462 (9th Cir. 1996), revg. and
remanding T.C. Memo. 1994-99, on remand T.C. Memo. 1998-3.
Held, further, P's Motion for Reconsideration is denied.
*This opinion supplements our opinions in Wiksell v.
Commissioner, T.C. Memo. 1994-99, revd. and remanded 90 F.3d 1459
(9th Cir. 1996), and Wiksell v. Commissioner, T.C. Memo. 1998-3.
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