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NESS v. COMMISSIONER

Docket No. 31216-88.

94 T.C. 784 (1990)

GORDON L. NESS AND YVONNE E. NESS, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed May 29, 1990.

Attorney(s) appearing for the Case

Curtis W. Berner, for the petitioners.

Mary E. Wynne, for the respondent.

OPINION

KORNER, Judge:

In his notice of deficiency, respondent determined that petitioners were liable for a deficiency of $31,153.93 for tax year 1981. After concessions, the sole issue for decision is whether petitioner Yvonne E. Ness is entitled to innocent spouse relief because the deduction of a claimed partnership loss on petitioners' joint Federal income tax return constituted a "grossly erroneous item...

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