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KETCHUM v. COMMISSIONER

Docket No. 6032-78.

77 T.C. 1204 (1981)

SUSAN L. KETCHUM, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 7, 1981.

Attorney(s) appearing for the Case

Michael J. Cuddy, for the petitioner.

Barry C. Feldman, for the respondent.

WILBUR, Judge:

Respondent determined a deficiency of $18,910 in petitioner's Federal income tax for the taxable year 1974. Respondent further determined that an addition to tax under section 6653(a)1 in the amount of $945.50 was appropriate. We are called upon to determine whether petitioner is to be relieved from liability for these amounts as an "innocent spouse" under section 6013(e).

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