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SHAPIRO v. COMMISSIONER

Docket No. 17794-81.

55 T.C.M. 1472 (1988)

T.C. Memo. 1988-350

Edward Shapiro and Sandra Shapiro v. Commissioner.

United States Tax Court.

Filed August 4, 1988.

Attorney(s) appearing for the Case

Laurence B. Labovitz, Leslie S. Klinger, Jordan P. Weiss, Bruce I. Hochman and Martin N. Gelfand, 9100 Wilshire Blvd., Beverly Hills, Calif., for the petitioners. Steven M. Roth, Ralph A. Eppensteiner and Bernard Goldstein, for the respondent.

Memorandum Findings of Fact and Opinion

CLAPP, Judge:

Respondent determined a deficiency in petitioners' 1977 Federal income tax in the amount of $96,490. Petitioners concede the deficiency determination. The sole issue to decide is whether Sandra Shapiro is an "innocent spouse" within the meaning of 6013(e).1

Findings of Fact

Some of the facts have been stipulated...

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