PARK v. COMMISSIONER

Docket No. 38378-84.

65 T.C.M. 2894 (1993)

T.C. Memo. 1993-252

Harold L. Park, Deceased, and Alice P. Jones, Formerly Alice P. Park v. Commissioner.

United States Tax Court.

Filed June 8, 1993.


Attorney(s) appearing for the Case

Thomas E. Redding and Paul Coselli, 4544 Post Oak Pl., Houston, Tex., for the petitioner Alice P. Jones. Christopher A. Fisher, for the respondent.


Memorandum Findings of Fact and Opinion

BEGHE, Judge:

Respondent determined, by statutory notice of deficiency dated August 22, 1984, a deficiency of $266,582 in petitioners' 1981 Federal income tax, which has been reduced, by stipulation of the parties, to a deficiency of $40,065. The sole issue remaining for decision is whether Alice P. Jones (petitioner) is entitled to relief under section 6013(e)1 from joint and several liability...

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