Marcia S. Green - Page 16

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          in income.8  Petitioner’s deficiency should be reduced                      
          accordingly, and the accuracy-related penalty adjusted as well.             
               To reflect the foregoing and respondent’s concessions,                 

                                                   Decision will be entered           
                                              under Rule 155.                         


























               8We note that sec. 66 does not change this result because              
          the requirements of neither subsec. (a) nor (b) are                         
          met.  Specifically, petitioner and her husband were not living              
          apart, and petitioner’s husband knew of the jury award before               
          petitioner filed the return for 2002.                                       






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