1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 47 T.C.M.
  5. 47 T.C.M. 1078 (1984)
 

LaBELLE v. COMMISSIONER

Docket No. 9773-79.

47 T.C.M. 1078 (1984)

T.C. Memo. 1984-69

Nancy B. LaBelle v. Commissioner.

United States Tax Court.

Filed February 13, 1984.

Attorney(s) appearing for the Case

Theodore J. England, 500 Esplanade Drive, Oxnard, Calif., for the petitioner. Elaine T. Moriwaki, for the respondent.

Memorandum Findings of Fact and Opinion

WILBUR, Judge:

Respondent determined a deficiency of $290,564.37 and additions to tax of $71,991.59 under section 6651(a)1 and $14,528.22 under section 6653(a) for the taxable year 1973. The issues are (1) whether petitioner intended to file a joint return for 1973, and (2) if the return is considered a joint return, whether petitioner qualifies as an innocent spouse under section 6013...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases