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2. Held, further, sec. 6015(d), I.R.C., does not
limit the portion of the deficiency properly allocable
to W to the amount of tax W would have owed had she
filed a separate return.
3. Held, further, sec. 6015(d), I.R.C., does not
limit the portion of the deficiency properly allocable
to W to W’s proportionate share of the taxable income
properly reported on the joint return.
4. Held, further, the erroneous items
attributable to W are allocable to W under sec.
6015(d), I.R.C., to the extent of W’s taxable income
properly included on the joint return.
5. Held, further, the alternative allocation
method set forth in sec. 1.6015-3(d)(6)(i), Income Tax
Regs., does not apply because erroneous deductions are
not “erroneous items that are subject to tax at
different rates”.
6. Held, further, computation of the portions of
the deficiency and the sec. 6662(a), I.R.C., accuracy-
related penalty allocable to W for 1994 under sec.
6015(d), I.R.C., determined.
Terri A. Merriam, Wendy S. Pearson, and Jennifer A. Gellner,
for petitioners.
Nhi T. Luu-Sanders, for respondent.
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