BARTLETT v. COMMISSIONER

Docket No. 33938-84.

74 T.C.M. 583 (1997)

T.C. Memo. 1997-413

Sharon Lee Bartlett, f/k/a Heitzman v. Commissioner.

United States Tax Court.

Filed September 17, 1997.


Attorney(s) appearing for the Case

William R. Harper, Woodbrige, N.J., for the petitioner. Russell F. Kurdys, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

BEGHE, Judge:

Respondent determined a deficiency of $55,263 in petitioner's 1979 Federal income tax. The sole issue is whether petitioner is entitled to innocent spouse relief under section 6013(e).1 We hold that she is so entitled.

FINDINGS OF FACT

Some of the facts have been stipulated and are so found. The stipulation of facts and the attached exhibits are incorporated...

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