David L. Wiksell and Margaret Ann Carpender - Page 1

                                 T.C. Memo. 1999-32                                   

                               UNITED STATES TAX COURT                                

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

               Docket No. 11752-91.             Filed February 2, 1999.               

                    P filed a Motion for Reconsideration of our opinion in            
               Wiksell v. Commissioner, T.C. Memo. 1998-3, arguing that               
               sec. 6015(c)(3)(C), I.R.C., enacted by sec. 3201(a),                   
               Internal Revenue Service Restructuring and Reform Act of               
               1998, Pub. L. 105-206, 112 Stat. 734, requires us to                   
               consider: (1) Whether P had "actual knowledge" of certain              
               checks which gave rise to the deficiency, and (2) if so,               
               whether P signed her 1984 and 1985 joint tax returns under             
               duress.  Held:  Our opinion in Wiksell v. Commissioner, T.C.           
               Memo. 1998-3, has adequately addressed whether P had "actual           
               knowledge" with respect to income, not reported on P's joint           
               return, derived from the receipt of checks from her                    
               husband's company.  Held, further, the issue of duress has             
               previously been considered and rejected.  Wiksell v.                   
               Commissioner, 90 F.3d 1459, 1462 (9th Cir. 1996), revg. and            
               remanding T.C. Memo. 1994-99, on remand T.C. Memo. 1998-3.             
               Held, further, P's Motion for Reconsideration is denied.               

               *This opinion supplements our opinions in Wiksell v.                   
          Commissioner, T.C. Memo. 1994-99, revd. and remanded 90 F.3d 1459           
          (9th Cir. 1996), and Wiksell v. Commissioner, T.C. Memo. 1998-3.            

Page:   1  2  3  4  5  6  7  8  9  10  11  12  Next

Last modified: May 25, 2011