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COX v. COMMISSIONER

Docket No. 6958-80.

45 T.C.M. 333 (1982)

T.C. Memo. 1982-723

Roy A. Cox, Jr. v. Commissioner.

United States Tax Court.

Filed December 15, 1982.

Attorney(s) appearing for the Case

Roy A. Cox, Jr., pro se, Greensboro, N.C. Paul G. Topolka, for the respondent.

Memorandum Findings of Fact and Opinion

GOFFE, Judge:

The Commissioner, in a joint statutory notice, determined a deficiency of $13,623.75 and addition to tax of $681.19 under section 6653(a)1 on petitioner's Federal income tax return for the taxable year 1976. The sole issue before the Court is whether petitioner should be relieved from liability for the deficiency and the addition to tax under the "innocent spouse" provisions...

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