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BUTLER v. COMMISSIONER

Docket No. 27554-96.

114 T.C. 276 (2000)

MICHAEL B. BUTLER AND JEAN BUTLER, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed April 28, 2000.

Attorney(s) appearing for the Case

Robert H. Culton II, for petitioners.

Michael D. Zima, for respondent.

OPINION

WELLS, Judge:

Respondent determined a deficiency in petitioners' Federal income tax for the taxable year 1992 in the amount of $26,720 and an addition to tax pursuant to section 6651(a)(1)1 in the amount of $4,008.

After concessions, the issues to be decided2 are: (1) Whether Jean Butler (petitioner) is entitled to innocent spouse relief...

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