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.
Page: 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