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HOCH v. COMMISSIONER

Docket No. 24286-84.

55 T.C.M. 728 (1988)

T.C. Memo. 1988-184

Barbara L. Hoch, formerly Barbara L. Seymour v. Commissioner.

United States Tax Court.

Filed April 28, 1988.

Attorney(s) appearing for the Case

R. William Stephens, 1400 Main Place Twr., Buffalo, N.Y., for petitioner. Anne M. DiFonzo, for respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined deficiencies in petitioner's income taxes for the taxable years 1977 through 1980 in the amounts of $1,426.00, $1,288.00, $1,992.00, and $3,410.40, respectively. After concessions the only issue for determination is whether petitioner qualifies under section 6013(e)1 as an "innocent spouse."

Findings of Fact

Some of the facts have...

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