- 4 -
We further hold, based upon the parties' stipulations,
respondent's concessions at trial, the entire record, and the
findings below, that Maxine has no deficiency for 1985 and is
therefore not liable for any additions to tax for that year.4
FINDINGS OF FACT
Some of the facts have been stipulated, and are so found.
The stipulation of facts and attached exhibits are incorporated
herein. The cases were consolidated for trial, briefing, and
opinion.
When petitioners filed their petition for 1985, petitioner
resided in the Federal Correction Institution at Jesup, Georgia,
and Maxine resided in North Miami Beach, Florida. When
petitioner filed his petition for 1986 and 1987, he resided in
the Metropolitan Correctional Center, Miami, Florida. Throughout
1985-87, petitioner was married to Maxine; they divorced in 1993
after having lived separately since 1989. Petitioner and Maxine
have two children, Benjamin (Ben) and Mark. Ben is a convicted
drug smuggler, serving a life sentence without possibility of
parole. His younger brother, Mark, was convicted and
subsequently imprisoned for his role in attempting to help Ben
escape from Federal custody.
4Concurrently with the issuance of this opinion, we deny
petitioners' oral motion at trial to dismiss for lack of
jurisdiction as to petitioner Maxine C. Kramer in the case at
docket No. 22457-91.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011