MEMORANDUM FINDINGS OF FACT AND OPINION
NIMS, Judge: Respondent determined a deficiency in
petitioner's Federal income tax for 1989 of $59,718. Respondent
also determined the following: (1) an addition to tax of $3,076
under section 6651(a)(1); (2) an accuracy-related penalty of
$11,944 under section 6662 due to a substantial understatement of
income tax, and (3) an addition to tax of $4,182 under section
6654(a) as a result of the failure of petitioner to pay estimated
income tax.
After concessions, the sole remaining issue for decision is
whether Rosemarie Meyer (petitioner or Mrs. Meyer) may claim
innocent spouse status under section 6013(e) for 1989. For the
reasons that follow, we hold that petitioner does not qualify for
such relief.
All section references, unless otherwise specified, are to
sections of the Internal Revenue Code in effect for the year at
issue, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
The parties have stipulated to some of the facts and the
Court has so found. This reference incorporates the stipulation
of facts and attached exhibits. Mrs. Meyer resided in
Lindenhurst, New York, when she filed her petition.
FINDINGS OF FACT
Petitioner wed Robert J. Meyer in 1967 and remained married
to him at the time of trial, although the couple separated in
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