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BREARTON v. COMMISSIONER

Docket No. 16952-87.

56 T.C.M. 1544 (1989)

T.C. Memo. 1989-126

Gene F. Brearton v. Commissioner.

United States Tax Court.

Filed March 27, 1989.

Attorney(s) appearing for the Case

Don P. Brown and Gerald M. Porter, 815 Superior Ave., N.E., Cleveland, Ohio, for the petitioner. Carole A. Szczepanik, for the respondent.

Memorandum Finding of Facts and Opinion

WHALEN, Judge:

Respondent determined a deficiency of $2,096.00 in the 1983 Federal income tax of petitioner and his former wife, Louise T. Brearton ("Mrs. Brearton" or "his wife"). The sole issue for decision is whether petitioner qualifies under section 6013(e)1 as an "innocent spouse" entitled to relief from joint and several liability for certain portions of this deficiency.

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