Melinda B. Resser v. Commissioner of Internal Revenue

RIPPLE, Circuit Judge.

Appellant Melinda B. Resser and her husband Alan M. Resser filed a joint federal income tax return for taxable year 1982. The United States Tax Court decided that Mr. and Mrs. Resser were liable for income tax deficiencies due to a substantial under statement of tax on their 1982 tax return. After conducting a separate trial on the reserved issue of Mrs. Resser’s qualification for “innocent spouse” relief, the Tax Court decided that Mrs. Resser did not meet the statutory requirements of 26 U.S.C. § 6013(e) and therefore was not entitled to that relief from the joint tax…