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CERNY v. COMMISSIONER

Docket No. 9179-85.

54 T.C.M. 1259 (1987)

T.C. Memo. 1987-599

Laverne Cerny v. Commissioner.

United States Tax Court.

Filed December 7, 1987.

Attorney(s) appearing for the Case

Anthony A. Cox, Jr., 1140 Terminal Tower Bldg., Cleveland, Ohio, for the petitioner. Kathleen L. Midian, for the respondent.

Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined a deficiency in petitioner's Federal income tax liability for the calendar year 1978 in the amount of $46,337.04. Petitioner contends that the provisions of section 6013(e)1 apply to relieve her from this tax deficiency. For convenience our Findings of Fact and Opinion are combined.

At the time the petition in this case was filed, petitioner...

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