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and all Rule references are to the Tax Court Rules of Practice and
Procedure.
Respondent determined a deficiency of $5,921 in petitioner’s
2001 Federal income tax. The issue for decision is whether
respondent abused his discretion in denying petitioner innocent
spouse relief under section 66(c) for the deficiency and/or
liability for a portion of unpaid tax.
Background
Some of the facts have been stipulated and are so found. The
stipulation of facts and the attached exhibits are incorporated
herein by this reference. At the time she filed the petition,
petitioner resided in Houston, Texas.
Petitioner separated from her husband, Dr. Gasper Louis
Geaccone, in August of 2001; they divorced on December 18, 2002.
For the tax year 2001, petitioner timely filed a Federal income
tax return as a married individual filing separately.
On her 2001 return, petitioner reported: Wages of
$165,463.20; itemized deductions of $21,254; taxable income of
$144,227; total tax of $42,574; withholding credits of $38,354;
and a tax due of $4,220.
On Schedule A, Itemized Deductions, of the 2001 return,
petitioner claimed a deduction of $6,138 for real estate taxes and
$15,799 for home mortgage interest. Both of these itemized
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