Memorandum Findings of Fact and Opinion
DAWSON, Judge:
Respondent determined deficiencies in petitioner's Federal income taxes for the years 1961, 1962, and 1963 in the amounts of $2,235.36, $2,477.18, and $80,912.85, respectively.
The issue for decision is whether petitioner Ernestine K. Alcorn is liable for the tax, by reason of having filed a joint income tax return with her former husband, on certain amounts allegedly embezzled by him during...
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