Marion Goldin - Page 2

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               The sole issue for decision is whether petitioner’s claim              
          for a refund of tax paid for 1983 and 1984 was timely.  We hold             
          that it was not.1                                                           
               Section references are to the Internal Revenue Code.                   
                                  FINDINGS OF FACT                                    
               Some of the facts have been stipulated and are so found.               
          A.   Petitioner                                                             
               Petitioner resided in Washington, D.C., when she filed the             
          petition in this case.                                                      
               In 1983, petitioner was a producer for American Broadcasting           
          Co., Inc.  She earned $135,817 as a salaried employee in 1983.              
          She was also a salaried employee in 1984.  Petitioner’s husband             
          was a tax attorney.  He invested in Robotics, a tax shelter, in             
          1983-84.  Petitioner and her husband filed joint returns for 1983           
          and 1984 in which they reported losses and credits from Robotics.           
          Robotics items gave rise to deficiencies for 1983 and 1984, all             
          of which were attributable solely to petitioner’s husband.                  
               Petitioner’s husband died on September 16, 1992.                       








               1  In light of our conclusion, we need not decide whether              
          petitioner qualifies for equitable relief from joint liability              
          under sec. 6015(f).                                                         




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