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FOSTER v. COMMISSIONER

Docket No. 28652-87.

60 T.C.M. 70 (1990)

T.C. Memo. 1990-345

Jacqueline Foster, f.k.a. Jacqueline Clarke v. Commissioner.

United States Tax Court.

Filed July 9, 1990.

Attorney(s) appearing for the Case

Mervyn S. Gerson, 1001 Bishop St., Honolulu, Hawaii, for the petitioner. Jonathan J. Ono, for the respondent.

Memorandum Findings of Fact and Opinion

HAMBLEN, Judge:

Respondent determined a deficiency of $12,160.33 in the 1983 joint Federal income tax of petitioner, Jacqueline Foster, and her husband, Dennis H. Clarke. After concessions, the sole issue to be decided is whether petitioner qualifies under section 6013(e)1 for "innocent spouse" relief from liability for the deficiency.

Findings of Fact

Some of the facts...

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