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COFFMAN v. COMMISSIONER

Docket No. 8605-71.

33 T.C.M. 1416 (1974)

T.C. Memo. 1974-308

Bettie Jayne Coffman v. Commissioner.

United States Tax Court.

Filed December 12, 1974.

Attorney(s) appearing for the Case

John R. Taylor, and John R. Shaw, 711 Milam Bldg., San Antonio, Tex., for the petitioner. Charles N. Woodward, for the respondent.

Memorandum Findings of Fact and Opinion

FAY, Judge:

Respondent has determined a deficiency in petitioner's Federal income tax for the calendar year 1969 in the amount of $100,130.04.

Due to concessions by both parties the initial issue for decision is whether section 6013(e) of the Internal Revenue Code of 19541 provides petitioner, a resident of a community property state, with relief from tax liability where she and...

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