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BASS v. COMMISSIONER

Docket No. 659-80.

45 T.C.M. 1411 (1983)

T.C. Memo. 1983-228

LaVerne C. Bass v. Commissioner.

United States Tax Court.

Filed April 26, 1983.

Attorney(s) appearing for the Case

Charles E. Purdy and Edward V. Brennan, for the petitioner. Karen J. Simonson, for the respondent.

Memorandum Findings of Fact and Opinion

RAUM, Judge:

The Commissioner determined a $16,765 deficiency in petitioner's 1974 Federal income tax, as well as a $4,191 addition to tax under section 6651(a), I.R.C. 1954, for late filing of petitioner's 1974 return. The essential matter in dispute is whether petitioner is accountable for any portion of the 1974 income of Bass Chemical Company, a business owned as community property by petitioner and her husband...

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