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FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulation of facts and the attached exhibits are
incorporated herein by this reference. Petitioner was a resident
of Woodbridge, New Jersey, when she filed her petition.
The parties stipulated to the inclusion in the record of
this case of the opinions of this Court and of the Court of
Appeals for the Ninth Circuit in Heitzman v. Commissioner, T.C.
Memo. 1987-109, affd. 859 F.2d 783 (9th Cir. 1988), and of the
parties’ briefs in this Court, but not to the truth of any
matters asserted therein. On September 9, 1986, prior to this
Court’s granting summary judgment in favor of respondent in
Heitzman v. Commissioner, supra, the parties stipulated that if
petitioner’s former husband, Charles J. Heitzman, paid the entire
tax liability at issue in Heitzman v. Commissioner, supra, plus
interest, then petitioner would be discharged from that
liability. Petitioner also agreed to be bound by the outcome of
that case regarding substantive tax liability but reserved the
right to claim innocent spouse status under section 6013(e).
1. Background
When petitioner married for the first time at age 17, she
had completed the 11th grade. Petitioner had two children from
her first marriage, which ended in divorce. In June 1973,
petitioner married Mr. Heitzman, a widower with one child.
Petitioner and Mr. Heitzman were residents of Hawaii throughout
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