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CHILDERS v. COMMISSIONER

Docket No. 5314-89.

61 T.C.M. 2701 (1991)

T.C. Memo. 1991-232

Paula K. Childers, a.k.a. Paula K. Childers Yant v. Commissioner.

United States Tax Court.

Filed May 28, 1991.

Attorney(s) appearing for the Case

David A. Ludtke, 1201 Lincoln Mall, Lincoln, Neb., for the petitioner. J. Anthony Hoefer, for the respondent.

Memorandum Opinion

SHIELDS, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes for 1980 and 1982 in the amounts of $1,915 and $42,413, respectively.

After concessions the only issue is whether petitioner qualifies in 1980 for relief as an innocent spouse under section 6013(e).1 Respondent concedes that for 1982 petitioner is entitled to such relief.

This is a fully stipulated case and...

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