David L. Wiksell and Margaret Ann Carpender - Page 1

                                  T.C. Memo. 1998-3                                   

                               UNITED STATES TAX COURT                                

             DAVID L. WIKSELL AND MARGARET ANN CARPENDER, Petitioners v.              
                    COMMISSIONER OF INTERNAL REVENUE, Respondent*                     

               Docket No. 11752-91.                  Filed January 5, 1998.           

                    On remand from the United States Court of Appeals                 
               for the Ninth Circuit, Held:  Innocent spouse relief                   
               apportioned as to grossly erroneous items attributable                 
               to delinquent spouse.  Sec. 6013(e)(1), I.R.C.; Wiksell                
               v. Commissioner, 90 F.3d 1459 (9th Cir. 1996), revg.                   
               and remanding T.C. Memo. 1994-99, followed and applied.                

               Bruce I. Hochman, for petitioner Margaret Ann Carpender.               
               Steven M. Roth, for respondent.                                        

               *  This opinion supplements our opinion in Wiksell v.                  
          Commissioner, T.C. Memo. 1994-99, revd. and remanded 90 F.3d 1459           
          (9th Cir. 1996).                                                            

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