Bell v. Commissioner
United States Tax Court
Held: Petitioner is an innocent spouse with respect to the specific adjustments in the deficiency notice as to which she is found to be an innocent spouse but not as to balance of the deficiency.
1Opinion of the Court
CARRILEE A. BELL, F.K.A. CARRILEE A. MOTHERSHED, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bell v. Commissioner
Docket No. 21013-86.
United States Tax Court
T.C. Memo 1989-107; 1989 Tax Ct. Memo LEXIS 107; 56 T.C.M. (CCH) 1467; T.C.M. (RIA) 89107;
March 20, 1989.
Held: Petitioner is an innocent spouse with respect to the specific adjustments in the deficiency notice as to which she is found to be an innocent spouse but not as to balance of the deficiency.
Julian P. Kornfeld and Michael L. Bardrick, for the petitioner.
Bruce K. Meneely, for the respondent.
WHITAKER
MEMORANDUM FINDINGS…
2Cases cited15 opinions
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Sonnenborn v. CommissionerUnited States Tax Court · 1971
- Joyce Purcell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- Purcell v. CommissionerUnited States Tax Court · 1986
- Mysse v. CommissionerUnited States Tax Court · 1972
10 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Bokum v. CommissionerUnited States Tax Court · 1990
- Estate of Krock v. CommissionerUnited States Tax Court · 1989
- Margaret Wiksell v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1996
- Hillman v. CommissionerUnited States Tax Court · 1993
- Sturm v. CommissionerUnited States Tax Court · 1993
13 more not listed; retrieve them via the Exa API.