Unless otherwise indicated, all section references are to the
Internal Revenue Code in effect for the taxable years before the
Court, and all Rule references are to the Tax Court Rules of
Practice and Procedure.
The issue for decision is whether petitioner qualifies for
relief as an innocent spouse under section 6013(e).
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the exhibits attached thereto are
incorporated herein by this reference. Petitioner resided in
Jacksonville, Florida, at the time she filed her petition.
Family Life
Petitioner married David H. Womack (Mr. Womack) on October
27, 1972, at the age of 18. Three children were born of this
marriage: David S. Womack, born February 28, 1974; Lota Michelle
Womack, born June 14, 1979; and Charles E. Womack, born April 4,
1986. During the years at issue, the Womack family lived in
Jackson County, North Carolina, in the small town of Cashiers.
For approximately a week to 10 days in December of 1988, Mr.
Womack was institutionalized in a mental hospital. He did not
immediately return to the family residence upon release.
Petitioner and Mr. Womack (the Womacks) lived apart from
approximately December 3, 1988, through May 1, 1989. Petitioner
and the children stayed in the family residence in Cashiers,
North Carolina. On January 13, 1989, the Womacks entered into a
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