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KAYE v. COMMISSIONER

Docket No. 6243-83.

70 T.C.M. 206 (1995)

T.C. Memo. 1995-345

Edward Kaye and Johnnie Kaye v. Commissioner.

United States Tax Court.

Filed July 31, 1995.

Attorney(s) appearing for the Case

Johnnie Kaye, pro se. Steven M. Roth, for the respondent.

MEMORANDUM OPINION

FAY, Judge:

Respondent determined a deficiency in petitioners' 1977 Federal income tax in the amount of $51,462.10.1

The sole issue for decision is whether Johnnie Kaye (petitioner) is entitled to innocent spouse status pursuant to section 6013(e)2 for the tax year 1977. We hold that she is not.

Some of the facts...

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