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STURM v. COMMISSIONER

Docket No. 29058-82.

65 T.C.M. 2447 (1993)

T.C. Memo. 1993-172

Gerard M. Sturm and Elizabeth Sturm v. Commissioner.

United States Tax Court.

Filed April 19, 1993.

Attorney(s) appearing for the Case

Elizabeth Sturm, a.k.a. Elizabeth Joyner, pro se. Laurie B. Kazenoff, for the respondent.

Memorandum Findings of Fact and Opinion

SWIFT, Judge:

Respondent determined deficiencies in petitioners' joint Federal income taxes in the amounts of $5,680 for 1979 and $9,897 for 1980. After various concessions, the sole issue for decision is whether petitioner Elizabeth Sturm (petitioner) qualifies for relief from liability as an innocent spouse under section 6013(e).1

Findings of Fact

Some of the facts have...

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