Account #199015785
Titled in name of Carl & Eileen DiMichele
(Balance as of 8/31/87: $1,760.49)
Account #1545-0112
Titled in name of Eileen Secatore
(Balance as of 9/17/87: $11,669.05)
c. United Jersey Bank
Account #007006810
Titled in name of Carl & Eileen DiMichele
(Balance as of 1/16/87: $32,132.67
e. Prudential Savings & Loan
Account #01-25000000916 IRA)
Titled in name of Eileen DiMichele as
custodian for Christina DiMichele
(Balance as of 6/30/87: $2,729.58)
Account #03-54-49227
Titled in name of Eileen DiMichele as
custodian for Christina DiMichele
(Balance as of 6/30/87: $2,919.63)
Section 6013(a) provides that a husband and wife may
file a single return jointly. If they elect to do so, the
tax is computed on the aggregate income of both spouses,
and the liability with respect to the tax is joint and
several. Sec. 6013(d)(3). Liability will therefore attach
to a spouse who was "innocent" of deficiencies resulting
from an erroneous omission or deduction solely attributable
to one spouse. In 1971, Congress enacted the "innocent
spouse" provision to remedy this inequity and to protect
one spouse from the overreaching or dishonesty of the
other. Stiteler v. Commissioner, T.C. Memo. 1995-279.
[The following two paragraphs are written for use if
the opinion is formulated without a discussion of the
(e)(1)(C) knowledge element of the innocent spouse test]
Where the court finds that it would not be inequitable
to hold a putative innocent spouse liable for income tax on
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