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Bruce I. Hochman and Michel R. Stein, for petitioner
Margaret Ann Carpender.
Steven M. Roth, for respondent.
SUPPLEMENTAL MEMORANDUM OPINION
NIMS, Judge: Margaret Ann Carpender (petitioner) moves the
Court for reconsideration of its memorandum opinion at T.C. Memo.
1998-3. See Rule 161. Unless otherwise stated, section
references are to sections of the Internal Revenue Code in effect
for the years in issue. Rule references are to the Tax Court
Rules of Practice and Procedure.
In Wiksell v. Commissioner, T.C. Memo. 1998-3, we
reevaluated our prior decision in Wiksell v. Commissioner, T.C.
Memo. 1994-99, as directed by the Ninth Circuit on remand in
Wiksell v. Commissioner, 90 F.3d 1459 (9th Cir. 1996). We held
that petitioner was entitled to innocent spouse relief under
section 6013(e) for deficiencies in excess of the amounts
relating to checks she received from her husband's company,
Hitech, and that it would not be inequitable to hold petitioner
liable for deficiencies related to the Hitech checks. Wiksell v.
Commissioner, T.C. Memo. 1998-3.
In her motion to reconsider our decision in Wiksell v.
Commissioner, T.C. Memo. 1998-3, petitioner argues that section
6015(c)(3)(C), enacted by section 3201(a) of the Internal Revenue
Service Restructuring and Reform Act of 1998 (RRA 1998), Pub. L.
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