- 2 - proceeding to determine whether petitioner is entitled to innocent spouse relief with respect to partnership items. Background Some of the facts have been stipulated, and they are so found. In 1982, petitioner Eliane Olson (petitioner) was married to Robert C. Olson (Mr. Olson). Petitioner and Mr. Olson were divorced in 1984. From 1982 until at least November 2, 1994, petitioner resided at 5242 S. Newton Street, Littleton, Colorado (the Newton Street address). From April 18, 1988 until at least September 26, 1995, Mr. Olson resided at 1445 E. Irish Lane, Littleton, Colorado (the Irish Lane address). Although the record does not indicate Mr. Olson's place of residence in 1982 to 1988, it is clear that he did not reside with petitioner. Notwithstanding the existence of some marital discord, petitioner and Mr. Olson filed a joint Federal income tax return for 1982. In 1982, Mr. Olson was a partner with a 1.2374-percent interest in a partnership known as Computer Graphics Partners, Ltd. Pacific (Computer Graphics). On their income tax return for 1982, petitioner and Mr. Olson deducted Mr. Olson's distributive share of the loss claimed by Computer Graphics on its partnership return for that year.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 Next
Last modified: May 25, 2011