for decision is whether petitioner Lillian H. Woodward
(petitioner) qualifies for relief as an innocent spouse under
section 6013(e) for the taxable years 1980 and 1981.
FINDINGS OF FACT
Some of the facts have been stipulated, and they are so
found. Petitioners resided in Shaker Heights, Ohio, at the time
their petition was filed with the Court.
1. General Background
Petitioners were married at all relevant times. From 1980
to 1983, petitioners timely filed joint individual Federal income
tax returns.
Petitioner received a bachelor's degree in history from the
University of California at Los Angeles. Thereafter, petitioner
worked for a suburban newspaper for approximately 2 years.
Petitioner then entered the U.S. Coast Guard. At some point
petitioner married Mark R. Woodward and remained married to him
until his death in 1991. Petitioner and Mr. Woodward had three
children. Although petitioner did not work outside the home
while she raised her children, she resumed working in 1970 as a
customer service representative for the Higbee Company, a
department store in Cleveland, Ohio. Petitioner worked for the
Higbee Co. until 1985. Her duties as a customer service
representative included tracing deliveries and answering
customers' questions that could not be handled on the floor by a
salesperson. Petitioner earned $14,118.36 in 1983 working as a
customer service representative.
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