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Petitioner and Mr. Glenn were married on July 8, 1989. For
taxable year 2001, petitioner and Mr. Glenn filed a timely joint
Federal income tax return. During the year in issue, petitioner
and Mr. Glenn were married and resided in the same household;
however, they occupied separate rooms in the household. Their
2001 Federal income tax return was signed and dated by both of
them on April 10, 2002. Petitioner and Mr. Glenn executed the
2001 return voluntarily. Petitioner had filed for divorce from
Mr. Glenn in October of 2001. They were divorced on November 13,
2002. Their judgment for dissolution of marriage provided:
That each party shall be responsible for the payment of all
credit card bills and all other debts in his or her name
alone. Each shall hold the other harmless and indemnify the
other from the respective indebtedness.
However, the judgment for dissolution of marriage did not address
payment of joint liabilities.
On their jointly filed 2001 tax return, petitioner and Mr.
Glenn reported wage income of $157,301, interest income of $350,
and total pension and annuity income of $165,838.3 Petitioner
and Mr. Glenn reported adjusted gross income of $323,489 and
claimed deductions of $31,811 on Schedule A, Itemized Deductions.
Their 2001 income tax return reported a total tax of $86,293 and
a net amount owed of $21,438 after reducing their total tax by
the amount of income tax withheld.
3This amount is rounded to the nearest dollar.
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