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FRIEDMAN v. COMMISSIONER

Docket No. 7359-90.

97 T.C. 606 (1991)

PHILIP H. FRIEDMAN AND ANNA FRIEDMAN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 26, 1991.

Attorney(s) appearing for the Case

Jay J. Freireich, for the petitioners.

Susan G. Lewis and Guy G. Lavignera, for the respondent.

OPINION

GERBER, Judge:

Petitioners moved for partial summary judgment on the question of whether the facts here meet a specific requirement of section 6013(e).1 The statute affords innocent spouse relief where there is a substantial understatement of tax attributable to grossly erroneous items of one spouse "on such return." Sec. 6013(e)(1)(B). More specifically, the issue concerns whether innocent spouse relief is available...

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