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KISTNER v. C.I.R.

No. 93-4008.

18 F.3d 1521 (1994)

Lucille E. KISTNER f/k/a/ Lucille E. Weasel, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent Appellee.

United States Court of Appeals, Eleventh Circuit.

As Amended April 19, 1994.

Attorney(s) appearing for the Case

Jerald S. Beer, West Palm Beach, FL, for petitioner-appellant.

Gary Allen, Lead Counsel, Sara S. Holderness, Richard Farber, Tax Div., Dept. of Justice, Washington, DC, for respondent-appellee.

Before HATCHETT and EDMONDSON, Circuit Judges, and FRIEDMAN, Circuit Judge.

HATCHETT, Circuit Judge:

Applying section 6013(e) of the Internal Revenue Code, we reverse the United States Tax Court's decision denying "innocent spouse" status to the appellant.

FACTS

On December 5, 1943, Lucille Kistner and George W. Weasel, Jr. married. In 1954, Weasel organized a business known as Tem-Cole to market radishes, and served as its president, controlling all aspects of the business. Kistner occasionally worked in the radish processing...

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