RUSSO v. COMMISSIONER

Docket No. 6078-83.

98 T.C. 28 (1992)

AARON RUSSO AND ANDREA RUSSO, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 13, 1992.


Attorney(s) appearing for the Case

Victor F. Keen, for petitioner Aaron Russo.

Andrew P. Fradkin, for petitioner Andrea Russo.

Carmen M. Baerga and Jordan S. Musen, for respondent.


OPINION

NIMS, Chief Judge:

This matter is before the Court on a motion for leave to file amendment to petition filed on behalf of petitioner Andrea Russo (Mrs. Russo). The issue for decision is whether Mrs. Russo should be allowed to amend the petition in this case to add a claim of innocent spouse. (All section references are to the Internal Revenue Code in effect for the years in issue. All Rule references are to the Tax Court Rules of Practice...

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