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SPAULDER v. COMMISSIONER

Docket No. 4465-70.

31 T.C.M. 723 (1972)

T.C. Memo. 1972-144

Georgiana Spaulder v. Commissioner.

United States Tax Court.

Filed July 3, 1972.

Attorney(s) appearing for the Case

William J. Malone, for the petitioner. Michael A. Menillo, for the respondent.

Memorandum Findings of Fact and Opinion

QUEALY, Judge:

This proceeding involves a redetermination of a deficiency in income tax asserted against the petitioner and Jules Spaulder, her husband, for the taxable year 1966 in the amount of $3,208.78. Neither the petitioner nor her husband contest the amount of the deficiency. The sole question is whether the petitioner shall be relieved of any liability on account thereof pursuant to section 6013(e).

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