T.C. Memo. 2005-209 UNITED STATES TAX COURT LINDA K. HALTOM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17595-03. Filed September 6, 2005. Donald R. Williams, for petitioner. Audrey M. Morris, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION HOLMES, Judge: Jerry Haltom embezzled over $765,000 between 1989 and 1994. He was caught, convicted, and imprisoned for both mail fraud and evading the tax owed on the embezzled income. Before he was caught, his wife Linda worked at home raising their children, running the household, and occasionally earning some money in a part-time job. The Haltoms filed joint returns thatPage: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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