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SMITH v. COMMISSIONER

Docket No. 22236-87.

57 T.C.M. 69 (1989)

T.C. Memo. 1989-160

Richard A. Smith v. Commissioner.

United States Tax Court.

Filed April 13, 1989.

Attorney(s) appearing for the Case

Paula M. Junghans, 2 Hopkins Plaza, Baltimore, Md., for the petitioner. Clare J. Brooks, for the respondent.

Memorandum Findings of Fact and Opinion

COLVIN, Judge:

After concessions, the only issue for decision is whether a notice of deficiency naming only one spouse is valid, where the other spouse has been determined to be eligible for relief under section 6013(e)1 as an innocent spouse.

Petitioner was married to Margaret Smith (Margaret) during the years at issue (1980-1982) and they filed joint returns for those years. Respondent...

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