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RATANA v. C. I. R.

No. 80-1861.

662 F.2d 220 (1981)

Rebecca C. RATANA, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided October 1, 1981.

Attorney(s) appearing for the Case

Richard N. Bush, Tax Division, Dept. of Justice, Washington, D. C. (John F. Murray, Acting Asst. Atty. Gen., Michael L. Paup, Richard Farber, Tax Division, Dept. of Justice, Washington, D. C., on brief), for appellant.

Julie Noel Gilbert, Washington, D. C. (Cohen & Uretz, Washington, D. C., on brief), for appellee.

Before BRYAN, Senior Circuit Judge, PHILLIPS and SPROUSE, Circuit Judges.

SPROUSE, Circuit Judge:

This is an appeal by the Commissioner of Internal Revenue from a Tax Court ruling that Rebecca C. Ratana, the taxpayer, was not liable for taxes due on joint returns she and her husband filed.

The sole issue is whether the taxpayer is an "innocent spouse," as defined in section 6013(e) of the Internal Revenue Code of 1954, and therefore not jointly liable for taxes on the unreported income earned in

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