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ALLEN v. COMMISSIONER

Docket No. 998-67.

35 T.C.M. 1626 (1976)

T.C. Memo. 1976-358

Jennie Allen v. Commissioner.

United States Tax Court.

Filed November 29, 1976.

Attorney(s) appearing for the Case

Charles J. Hlavinka, 803 Spruce St., P.O. Box, Texarkana, Tex., for the petitioner. Robert M. Smith, for the respondent.

Supplemental Memorandum Findings of Fact and Opinion

WILES, Judge:

The U.S. Court of Appeals for the Fifth Circuit remanded this case for us to determine whether certain income is attributable to petitioner or her spouse for purposes of applying the "innocent spouse" statute, section 6013(e).1

Findings of Fact

Some of the supplemental facts have been stipulated, and those facts are so found.

Interest...

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