William T. and Kathryn A. Kees - Page 2

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          pursuant to Rule 122.  We must decide the following issues:  (1)            
          Whether petitioners are entitled to exclude disability payments             
          from income under section 105(c) or some other provision.  We               
          hold they are not.  (2) Whether petitioners are liable for the              
          accuracy-related penalty as determined by respondent.  We hold              
          they are not.                                                               
               At the time of filing the petition, petitioners resided in             
          Oak Hill, West Virginia.                                                    
               In his opening brief, William T. Kees (petitioner) offered             
          both a substantive argument with respect to the deficiency and a            
          request for the “exclusion” of petitioner Kathryn A. Kees (Mrs.             
          Kees) from the instant case.  Petitioner’s request for the                  
          exclusion of Mrs. Kees is based on the assertion that, in                   
          finalizing their divorce, she and petitioner had agreed that he             
          would be responsible for any tax liabilities arising from the               
          instant case.  We shall treat petitioner’s request for the                  
          exclusion of Mrs. Kees as petitioners’ motion to dismiss with               
          respect to Mrs. Kees, and we shall treat the remainder of the               
          document as petitioners’ opening brief.                                     
               The notice of deficiency was issued jointly to petitioners,            
          as they had filed a joint return for the year in issue.                     
          Petitioners jointly filed a petition and an amended petition in             
          this Court, and Mrs. Kees has signed jointly with petitioner                
          several subsequent filings, although not the opening brief.2                

               2 Along with petitioner, Mrs. Kees signed a joint                      

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Last modified: May 25, 2011