Angela Schwimmer - Page 20

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          Martin's embezzlement activity and to the erroneously claimed                      
          Keogh deduction.                                                                   
                Because of our conclusion as to petitioner’s status as an                    
          innocent spouse, petitioner’s alternative argument that the fraud                  
          additions to tax that are at issue in this case should not apply                   
          to petitioner is moot, and we decline to address that alternative                  
          argument.                                                                          

                                                      Decision will be entered               
                                                 under Rule 155.                             






























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Last modified: May 25, 2011