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KETCHUM v. C.I.R.

No. 188, Docket 82-4094.

697 F.2d 466 (1982)

Susan L. KETCHUM, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided December 27, 1982.

Attorney(s) appearing for the Case

Michael J. Cuddy, Brooklyn, N.Y., for petitioner-appellant.

Stephan J. Gray, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen. Michael L. Paup, Daniel F. Ross, Dept. of Justice, Washington, D.C., on the brief), for respondent-appellee.

Before MANSFIELD, VAN GRAAFEILAND and NEWMAN, Circuit Judges.

NEWMAN, Circuit Judge:

This appeal concerns the "innocent spouse" provision of the Internal Revenue Code, I.R.C. § 6013(e). That provision, when applicable, relieves a spouse who signs a joint tax return of tax liability for income omitted from the joint return and earned by the other spouse without the knowledge of the first spouse. Availability of the provision frequently turns, as in this case, on a determination of whether more than 25 percent of reported...

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