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MUHN v. COMMISSIONER

Docket No. 17391-96.

74 T.C.M. 1303 (1997)

T.C. Memo. 1997-534

Betsy O. Muhn v. Commissioner

United States Tax Court.

Filed December 1, 1997.

Attorney(s) appearing for the Case

Ron Lewis, Ruidoso, N.M., for the petitioner. Susan E. Seabrook, for the respondent.

MEMORANDUM OPINION

JACOBS, Judge:

Respondent determined a $14,733 deficiency in petitioner's Federal income tax for 1991, an addition to tax for failure to timely file a 1991 Federal income tax return pursuant to section 6651(a)(1), and an addition to tax for failure to pay estimated taxes pursuant to section 6654.

The sole issue for decision is whether petitioner is entitled to innocent spouse relief pursuant to section 6013(e). Petitioner concedes...

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