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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