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SUPPLEMENTAL MEMORANDUM FINDINGS OF FACT AND OPINION
NIMS, Judge: This case is before the Court on remand from
the Court of Appeals for the Ninth Circuit. Wiksell v.
Commissioner, 90 F.3d 1459 (9th Cir. 1996), revg. and remanding
T.C. Memo. 1994-99.
Respondent has conceded all additions to tax as to
petitioner Margaret Ann Carpender (petitioner or Margaret).
Margaret has conceded that deficiencies in the amounts of
$221,294 and $789,919 asserted in respondent's amended answer for
taxable years 1984 and 1985, respectively, are correct.
All section references are to sections of 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.
In Wiksell v. Commissioner, T.C. Memo. 1994-99, an order of
dismissal and decision was entered against petitioner David L.
Wiksell (David) by reason of his default. David did not file an
appeal. The caption herein has not been changed to reflect this
fact since David and Margaret jointly filed the petition.
On appeal, petitioner challenged our determination that she
was not an innocent spouse within the meaning of section 6013(e).
The Court of Appeals for the Ninth Circuit held that "Because
there is a significant void in the evidence which links Appellant
to much, if not the majority, of the understatement and its
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