125 T.C. No. 10
UNITED STATES TAX COURT
ESTATE OF ROBERT J. CAPEHART, DECEASED, INGRID CAPEHART, PERSONAL
REPRESENTATIVE, AND INGRID CAPEHART, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 9943-97. Filed November 14, 2005.
H & W filed a joint Federal income tax return for
1994. R disallowed losses attributable equally to H &
W. As a result of the disallowance of the losses, R
also disallowed a deduction for medical/dental expenses
claimed on the return. The parties agree that W is
entitled to relief from liability pursuant to sec.
6015(c), I.R.C. Consequently, W’s liability cannot
exceed the portion of the deficiency properly allocable
to her under sec. 6015(d), I.R.C. The parties disagree
as to the amounts of the deficiency and the sec.
6662(a), I.R.C., accuracy-related penalty for 1994 that
are to be allocated to W under sec. 6015(d), I.R.C.
1. Held: The disallowed medical/dental expenses
are erroneous items that gave rise to a portion of the
deficiency and must be allocated between H & W in
determining the portion of the deficiency properly
allocable to W under sec. 6015(d), I.R.C.
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