118 T.C. No. 6
UNITED STATES TAX COURT
DAVID C. JONSON AND ESTATE OF BARBARA J. JONSON, DECEASED,
DAVID C. JONSON, SUCCESSOR IN INTEREST, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21648-87. Filed February 8, 2002.
H and W filed joint Federal income tax returns for
1981 and 1982 on which they took large deductions
attributable to a tax shelter investment. R disallowed
the deductions. W claimed relief from joint liability
under sec. 6013(e), I.R.C., which was repealed and
replaced by sec. 6015, I.R.C. W died while still
married to and living with H. Ps concede the
deficiencies but pursue the sec. 6015, I.R.C. claim on
behalf of W. Ps allege that, although W was aware of
the tax shelter investment, the anticipated tax
savings, and the tax risks, she qualifies for relief
under sec. 6015(b)(1), (c), and (f), I.R.C. Ps allege
that H, as W’s personal representative, is eligible to
elect relief under sec. 6015(c), I.R.C., because, at
the time he filed such election, W was “no longer
married to” H. See sec. 6015(c)(3)(A)(i), I.R.C.
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