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Additions to Tax
Year Deficiency Sec. 6653(a)(1)Sec. 6653(a)(2)Sec. 6659 Sec. 6661
1980 $28,885 $1,444.25 --- --- ---
1981 37,414 1,870.70 1 $11,224.20
1982 57,560 2,878.00 2 $5,756.00
1 50% of the interest due on $37,414
2 50% of the interest due on $57,560
After concessions,1 the issue for decision is whether
petitioner qualifies for innocent spouse relief under section2
6013(e), for taxable years 1980, 1981, and 1982. We hold that
she qualifies for innocent spouse relief.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and attached exhibits are incorporated
herein. Petitioner resided in Northridge, California, when the
petition was filed.
Background
During the years at issue, petitioner was married to Peter
F. Aude (Mr. Aude). Petitioner and Mr. Aude were divorced in
1 In April of 1988, petitioner and respondent entered into
two Stipulations of Agreed Issues providing that if petitioner
did not prevail in her innocent spouse claim, she would be
entitled to take advantage of the settlement offer extended to
petitioner’s former husband (Mr. Aude).
Petitioner has conceded that she is not allowed the claimed
interest expense deductions of $1,725 in 1981 and $2,875 in 1982.
Therefore, petitioner is liable for the portion of the 1981 and
1982 income tax understatements relating thereto.
2 All section references are to the Internal Revenue Code
in effect for the years in issue, unless otherwise indicated.
All Rule references are to the Tax Court Rules of Practice and
Procedure.
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