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DOUGLASS v. COMMISSIONER

Docket No. 14348-81.

48 T.C.M. 538 (1984)

T.C. Memo. 1984-369

April G. Douglass v. Commissioner.

United States Tax Court.

Filed July 19, 1984.

Attorney(s) appearing for the Case

Thomas B. McCullough, Jr., for the petitioner. Michael C. Cohen, for the respondent.

Memorandum Opinion

FEATHERSTON, Judge:

Respondent determined a deficiency in the amount of $8,157 in petitioner's Federal income tax for 1977. Two issues are presented for decision:

1. Whether a 1977 income tax return filed in the names of petitioner and her former husband was a joint return within the meaning of section 6013(d)(3);1 and if so

2. Whether petitioner is relieved of liability for a deficiency in...

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