-16-
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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