CHESHIRE v. COMMISSIONER

Docket No. 3483-99.

115 T.C. 183 (2000)

KATHRYN CHESHIRE, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed August 30, 2000.


Attorney(s) appearing for the Case

John Edward Leeper, for petitioner.

Sheila R. Pattison and Gerald L. Brantley, for respondent.


JACOBS, Judge:

Respondent determined a $66,069 deficiency in Kathryn and David Cheshire's 1992 Federal income tax, a $16,518 section 6651(a)(1) addition to tax, and a $13,214 section 6662(a) accuracy-related penalty. Only Kathryn Cheshire has contested this determination; she does so claiming innocent spouse relief under section 6015(b), (c), and/or (f).

After concessions by respondent, see infra, the issue to be resolved is whether Mrs. Cheshire...

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