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COHEN v. COMMISSIONER

Docket No. 27689-83.

54 T.C.M. 944 (1987)

T.C. Memo. 1987-537

Janet J. Cohen v. Commissioner.

United States Tax Court.

Filed October 20, 1987.

Attorney(s) appearing for the Case

Joseph Lapatin and Benjamin Lewis, 989 Ave. of the Americas., New York, N.Y., for the petitioner. Marilyn Devin and John O. Kent, for the respondent.

Memorandum Findings of Fact and Opinion

WELLS, Judge:

Respondent determined a deficiency in the 1976 Federal income tax liability of petitioner and her former husband in the amount of $4,586. The issue for our determination is whether petitioner qualifies for relief from liability for the deficiency as an "innocent spouse" under section 6013.1

Findings of Fact

Some of the facts in the case have been stipulated...

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