T.C. Memo. 1995-465
UNITED STATES TAX COURT
BARBARA A. VRINER, A.K.A. BARBARA A. COYNE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 8635-94. Filed September 28, 1995.
Arthur M. Lerner, for petitioner.
John W. Duncan, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CLAPP, Judge: Respondent determined a deficiency in
petitioner's 1987 Federal income tax in the amount of $36,417.
After concessions by the parties, the sole issue for decision is
whether petitioner is entitled to relief as an innocent spouse
for the taxable year 1987. We hold that she is so entitled.
All section references are to the Internal Revenue Code in
effect for the year in issue, and all Rule references are to the
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