T.C. Memo. 1996-239
UNITED STATES TAX COURT
HARVEY I. EPSTEIN AND ARLENE B. EPSTEIN, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 3530-95. Filed May 23, 1996.
On the facts, Held: P wife is an innocent spouse
within the meaning of sec. 6013(e), I.R.C., as to that
part of the deficiencies in income tax determined by
the Commissioner for 1976, 1977, and 1978, attributable
to the grossly erroneous items of P husband in those
years.
Richard S. Kestenbaum and Bernard S. Mark, for petitioners.
William J. Gregg and Thomas J. Kerrigan, for respondent.
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