Russo v. Commissioner
United States Tax Court
H and W filed a petition in this Court in 1983. On July 29, 1991, after every issue in the case was settled, W filed a motion for leave to file an amendment to petition.
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H and W filed a petition in this Court in 1983. On July 29, 1991, after every issue in the case was settled, W filed a motion for leave to file an amendment to petition. In that motion, W first raised a claim of innocent spouse and sought to be relieved of liability for tax under sec. 6013(e), I.R.C.Held, W's motion to amend the petition to assert an innocent spouse claim denied since (1) it was untimely raised, and (2) a claim of innocent spouse based upon a so-called London Options loss deduction would be unavailing, such deduction not being "grossly erroneous" within the contemplation of…
1Opinion of the Court
OPINION
NlMS, Chief Judge:
This matter is before the Court on a motion for leave to file amendment to petition filed on behalf of petitioner Andrea Russo (Mrs. Russo). The issue for decision is whether Mrs. Russo should be allowed to amend the petition in this case to add a claim of innocent spouse. (All section references are to the Internal Revenue Code in effect for the years in issue. All Rule references are to the Tax Court Rules of Practice and Procedure.)
By statutory notice of deficiency dated December 29, 1982, respondent determined the following deficiencies:
Year Deficiency
1973 .…
2Cases cited18 opinions
- Gregory v. HelveringSupreme Court of the United States · 1935
- Joyce Purcell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- Glass v. CommissionerUnited States Tax Court · 1986
- Purcell v. CommissionerUnited States Tax Court · 1986
- Kenneth P. Kirchman and Budagail S. Kirchman, Leo P. Ayotte and Nancy C. Ayotte v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1989
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3Cited by26 opinions
- Krause v. CommissionerUnited States Tax Court · 1992
- Ho v. Comm'rUnited States Tax Court · 2006
- Bedrosian v. Comm'rUnited States Tax Court · 2015
- Durrett v. CommissionerUnited States Tax Court · 1994
- Lawson v. CommissionerUnited States Tax Court · 1994
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