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(6) Whether petitioner Gloria M. Richardson
(Mrs. Richardson) is entitled to relief pursuant to section 6015
for the years 1996 and 1997.
Certain additional adjustments to petitioners’ Social Security
income and personal exemptions are computational in nature and
will be resolved by our holdings on the foregoing issues.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The stipulations of the parties, with accompanying exhibits, are
incorporated herein by this reference. At all relevant times
throughout the years in issue, at the time the petitions in these
cases were filed, and at the time of trial, petitioners resided
at 758 Quailwoods Drive, Loveland, Ohio 45140.
Personal Background
Petitioners are husband and wife and have four adult
children: Laura Morris, Karen Cahill, Susan Richardson, and
Barton Richardson. Mrs. Richardson is trained as an x-ray
technician. In the past she worked as a medical assistant but
apparently ceased her employment in or about 1997 in conjunction
with undergoing chemotherapy treatments for cancer.
Mr. Richardson graduated from the University of Missouri in
1958, earning a 4-year business degree in marketing. In
connection with obtaining that degree, Mr. Richardson completed
two courses in accounting. Since graduating, Mr. Richardson has
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