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CADWELL v. COMMISSIONER

Docket No. 10301-79.

43 T.C.M. 1242 (1982)

T.C. Memo. 1982-231

Charles Cadwell III v. Commissioner.

United States Tax Court.

Filed April 29, 1982.

Attorney(s) appearing for the Case

Donald W. MacPherson and Kirk A. McCarville, 3900 E. Camelback, Phoenix, Ariz., for the petitioner. Martha Combellick, for the respondent.

Memorandum Findings of Fact and Opinion

SIMPSON, Judge:

The Commissioner determined the following deficiencies in the petitioner's Federal income taxes:

  Year                 Deficiency

  1975................ $ 8,798.00
  1976................  17,836.00

The only issue for decision is whether the petitioner qualifies as an "innocent spouse" within the meaning of section 6013(e) of...

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