- 17 -
share. United States v. Mitchell, 403 U.S. 190 (1971); Hopkins
v. Bacon, 282 U.S. 122, 126-127 (1930); Bowling v. United States,
510 F.2d 112, 113 (5th Cir. 1975); Johnson v. Commissioner, 72
T.C. 340, 343 (1979).
Petitioners were married to each other throughout the years
in issue. Respondent determined that Dr. Beck’s Schedule C and
Schedule E net profits were community income during the years in
issue and that each petitioner is liable for Federal income tax
on one-half of this community income. Neither Dr. Beck nor Mrs.
Beck presented any evidence to contest respondent’s
determination.9
We sustain respondent’s determination on this issue.
Relief From Liability Pursuant To Section 66(c)
In her petition, Mrs. Beck contends that she “is legally an
‘innocent spouse.’” Because Mrs. Beck and Dr. Beck did not file
a joint return for any year in issue, the provisions of section
6015 for relief from joint and several liability on joint returns
are inapplicable.10 Consequently, we construe Mrs. Beck’s prayer
9 The deemed admissions and deemed stipulations state that
Dr. Beck’s income reported on Schedule C and Schedule E was
community income during the years in issue.
10 Mrs. Beck filed her petition on Aug. 28, 1998. Effective
July 22, 1998, former sec. 6013(e) was repealed and
simultaneously replaced by sec. 6015 as part of the Internal
Revenue Service Restructuring and Reform Act of 1998, Pub. L.
105-206, sec. 3201(a), 112 Stat. 734. Sec. 6015 provides several
avenues of relief from joint and several liability, all
(continued...)
Page: Previous 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 NextLast modified: May 25, 2011