TERZIAN v. COMMISSIONER

Docket No. 5861-77.

72 T.C. 1164 (1979)

MARGARET TERZIAN, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed September 25, 1979.


Attorney(s) appearing for the Case

Christian X. Kouray, for the petitioner.

Willard J. Frank and W. Terrence Mooney, for the respondent.


SCOTT, Judge:

Respondent determined deficiencies in petitioner's Federal income tax for the calendar years 1969, 1970, and 1971 in the amounts of $21,119.35, $31,142.19, and $36,883.04, respectively.

The only issue for decision is whether petitioner is an innocent spouse within the meaning of section 6013(e), I.R.C. 1954,1 so as to be relieved from liability for income taxes for...

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