T.C. Memo. 1997-413
UNITED STATES TAX COURT
SHARON LEE BARTLETT, F.K.A. HEITZMAN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 33938-84. Filed September 17, 1997.
William R. Harper, for petitioner.
Russell F. Kurdys, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
BEGHE, Judge: Respondent determined a deficiency of $55,263
in petitioner’s 1979 Federal income tax. The sole issue is
whether petitioner is entitled to innocent spouse relief under
section 6013(e).1 We hold that she is so entitled.
1 All section references are to the Internal Revenue Code in
effect for the year in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure, unless otherwise
indicated.
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