BELL v. COMMISSIONER

Docket No. 21013-86.

56 T.C.M. 1467 (1989)

T.C. Memo. 1989-107

Carrilee A. Bell, f.k.a. Carrilee A. Mothershed v. Commissioner.

United States Tax Court.

Filed March 20, 1989.


Attorney(s) appearing for the Case

Julian P. Kornfeld and Michael L. Bardrick, 301 N.W. 63rd St., Oklahoma City, Okla., for the petitioner. Bruce K. Meneely, for the respondent.


Memorandum Findings of Fact and Opinion

WHITAKER, Judge:

Respondent determined a deficiency in the Federal income tax liability of petitioner and her former husband George L. Mothershed for the calendar year 1980 in the amount of $79,585.53 and an addition to tax under section 6653(a) in the amount of $3,979.28. After concessions, the only issues to be tried are whether petitioner qualifies as an innocent spouse under section 6013(e)1<...

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