William C. and Elaine Gaskins - Page 2

          the relevant taxable years, and all Rule references are to the              
          Tax Court Rules of Practice and Procedure.                                  
               The parties submitted memoranda and affidavits in support of           
          their positions.  Neither party requested a hearing.  We decide             
          the motion based on the pleadings, petitioners' motion for                  
          litigation costs, respondent's objection to that motion, the                
          supporting memoranda and affidavits, and the record in these                
          cases.                                                                      
               The primary issues in the underlying opinion, Gaskins v.               
          Commissioner, T.C. Memo. 1995-511, filed October 26, 1995, were             
          whether petitioner Elaine Gaskins and petitioner Sabina A. Quinn            
          were entitled to relief as innocent spouses under section                   
          6013(e).  We held that both petitioner wives were entitled to               
          such relief.  However, the path to that result was long and                 
          winding, with unnecessary obstacles and delays along the way.               
          Background                                                                  
               On February 8, 1991, respondent mailed notices of deficiency           
          to petitioners William C. and Elaine Gaskins (the Gaskins) and              
          Pasquale T. and Sabina A. Quinn (the Quinns), determining                   
          deficiencies in income tax for the taxable years 1979, 1980, and            
          1981, and determining, against petitioner husbands, additions to            
          tax for fraud for those years.  On May 6, 1991, the Gaskins and             
          the Quinns, through their attorney, James J. Riley (Attorney                
          Riley), filed their respective petitions with this Court.  Those            
          petitions assigned as errors the determination of unreported                






Page:  Previous  1  2  3  4  5  6  7  8  9  10  11  12  13  14  15  16  17  18  19  Next

Last modified: May 25, 2011