Legal Opinion

Belk v. Comm'r

United States Tax Court

Decided October 2, 1989No. Docket No. 34592-86Published

Held, petitioner's entitlement to innocent spouse relief determined; held, further, petitioner is liable for additions to tax pursuant to sec. 6651(a)(1).

1Opinion of the Court

Ann E. Belk, Petitioner v. Commissioner of Internal Revenue, Respondent

Belk v. Comm'r

Docket No. 34592-86

United States Tax Court

93 T.C. 434; 1989 U.S. Tax Ct. LEXIS 133; 93 T.C. No. 35;

October 2, 1989; As corrected October 12, 1989; As corrected October 19, 1989 October 2, 1989, Filed

Decision will be entered under Rule 155.

Held, petitioner's entitlement to innocent spouse relief determined; held, further, petitioner is liable for additions to tax pursuant to sec. 6651(a)(1).

Jeanne Gramling, for the petitioner.

Robert C. Stephens and Stephen L. Smith, for the respondent.

Whitaker, Judge.

WHITAKER

By…

2Cases cited8 opinions

  1. Carlos and Jacqueline Marcello v. Commissioner of Internal Revenue, Joseph, Jr. And Anastasia Marcello v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1967
  2. Joyce Purcell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
  3. Purcell v. CommissionerUnited States Tax Court · 1986
  4. Mysse v. CommissionerUnited States Tax Court · 1972
  5. Douglas v. CommissionerUnited States Tax Court · 1986

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