Rosemarie Meyer - Page 1

                                 T.C. Memo. 1996-400                                  


                               UNITED STATES TAX COURT                                


                   ROSEMARIE MEYER, Petitioner v. COMMISSIONER OF                     
                            INTERNAL REVENUE, Respondent                              


               Docket No. 16676-94.                  Filed August 27, 1996.           



                    On the facts, Held:  P is not entitled to innocent                
               spouse protection within the meaning of sec. 6013(e),                  
               I.R.C., as to the deficiency, additions, and penalties                 
               in income tax determined by the Commissioner for 1989.                 


               James B. Lewis,1 Hedy Pollack Forspan, and Jodi L. Bayrd               
          (specially recognized), for petitioner.                                     
               William J. Gregg and Thomas J. Kerrigan, for respondent.               



          1James B. Lewis died shortly after the trial and briefing of                
          this case.                                                                  




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