Meyer v. Commissioner
United States Tax Court
On the facts, Held: P is not entitled to innocent spouse protection within the meaning of sec. 6013(e), I.R.C., as to the deficiency, additions, and penalties in income tax determined by the Commissioner for 1989.
1Opinion of the Court
ROSEMARIE MEYER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Meyer v. Commissioner
Docket No. 16676-94.
United States Tax Court
T.C. Memo 1996-400; 1996 Tax Ct. Memo LEXIS 416; 72 T.C.M. (CCH) 546; T.C.M. (RIA) 96400;
August 27, 1996, Filed
Decision will be entered for Respondent.
On the facts, Held: P is not entitled to innocent spouse protection within the meaning of sec. 6013(e), I.R.C., as to the deficiency, additions, and penalties in income tax determined by the Commissioner for 1989.
James B. Lewis, 1 Hedy Pollack Forspan, and Jodi L. Bayrd (specially recognized), for petitioner.
2Cases cited33 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- 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
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