1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 53 T.C.M.
  5. 53 T.C.M. 214 (1987)
 

JUNKER v. COMMISSIONER

Docket No. 21563-84.

53 T.C.M. 214 (1987)

T.C. Memo. 1987-103

Peter F. and Doreen J. Junker v. Commissioner.

United States Tax Court.

Filed February 23, 1987.

Attorney(s) appearing for the Case

J. Benjamin Selters II, for the petitioners. Marilyn Devin, for the respondent.

Memorandum Findings of Fact and Opinion

SHIELDS, Judge:

Respondent determined a deficiency in petitioners' 1980 income tax in the amount of $13,367. Due to concessions, the only issue for determination is whether Doreen J. Junker qualifies under section 6013(e)1 as an "innocent spouse."

Findings of Fact

Some of the facts have been stipulated and are so found. The stipulation of facts and exhibits attached thereto...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases