PULLIAM v. COMMISSIONER

Docket No. 14999-92.

68 T.C.M. 1420 (1994)

T.C. Memo. 1994-609

Almond E. Pulliam v. Commissioner.

United States Tax Court.

Filed December 13, 1994.


Attorney(s) appearing for the Case

Chester A. Swart, 9847 Belmont St., Bellflower, Calif., for the petitioner. James G. LeBloch, for the respondent.


Memorandum Findings of Fact and Opinion

GERBER, Judge:

Respondent determined a deficiency in petitioner's and his now ex-wife's 1983 income tax, including a $96.40 addition to tax under section 6653(a)(1)1 and 50-percent additional interest under section 6653(a)(2). The sole question presented for our decision is whether petitioner is an innocent spouse within the meaning of section 6013(e).2

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