Docket No. 21501-94.

72 T.C.M. 1337 (1996)

T.C. Memo. 1996-520

Ronnie D. Wilson and Linda K. Lagadinos, f.k.a. Linda K. Wilson v. Commissioner.

United States Tax Court.

Filed November 25, 1996.

Attorney(s) appearing for the Case

Donald D. Harvey, Jr., for the petitioner Linda K. Lagadinos. James F. Prothro, for the respondent.


FOLEY, Judge:

By notice dated August 24, 1994, respondent determined a deficiency in petitioners' 1989 Federal income tax of $30,370 and an accuracy-related penalty, pursuant to section 6662(a), of $6,074. After concessions, the only remaining issue for decision is whether Linda Lagadinos, pursuant to section 6013(e), is entitled to be relieved of tax liability as an innocent spouse. We hold that she is not.


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