Herbert L. Mitchell, deceased, and Ella Marie Mitchell - Page 2

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            the deficiency under the provisions of section 6015(b), (c), or                            
                  The sole assignment of error in the petition in this case                            
            was respondent’s failure to grant petitioner relief under section                          
            6013(e).  During the pendency of the case, Congress repealed                               
            section 6013(e) and enacted section 6015 as a substitute.  The                             
            parties subsequently filed additional memoranda addressing the                             
            effect of new section 6015 on the instant case.  The parties                               
            agree that section 6015, rather than section 6013(e), applies to                           
            the proceedings, and respondent has conceded that petitioner                               
            should be treated as having made any elections she may be                                  
            eligible to make under section 6015 as if made in the petition.                            
                                         FINDINGS OF FACT                                              
                  Some of the facts have been stipulated and are so found.  We                         
            incorporate by this reference the stipulation of facts and                                 
            attached exhibits.  At the time of filing the petition,                                    
            petitioner resided in Washington, D.C.  Her husband, petitioner                            
            Herbert L. Mitchell (Mr. Mitchell), is deceased.  The Mitchells                            
            had been married for 28 years prior to Mr. Mitchell’s death in                             
            March 1992 and had raised four children.  Petitioner worked in                             

                  1 References to sec. 6015 are to that section as added to                            
            the Internal Revenue Code by the Internal Revenue Service                                  
            Restructuring and Reform Act of 1998, Pub. L. 105-206, sec. 3201,                          
            112 Stat. 685, 734.  All other section references are to the                               
            Internal Revenue Code in effect for the year in issue.                                     

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