Edward P. Wolfram, Jr., and Zula J. Wolfram, Petitioners-appellants, v. Commissioner Internal Revenue Service, Respondent-appellee, 891 F.2d 297 (9th Cir. 1989)

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US Court of Appeals for the Ninth Circuit - 891 F.2d 297 (9th Cir. 1989)

Submitted Nov. 7, 1989. Decided Dec. 6, 1989


Before ALARCON, O'SCANNLAIN, and LEAVY, Circuit Judges.


MEMORANDUM** 

Zula J. Wolfram (Zula) appeals from the judgment of the Tax Court ruling that she did not qualify for relief as an "innocent spouse" under 26 U.S.C. § 6013(e) for liability for tax deficiencies on a joint return and a partnership return for the tax year 1980. We have jurisdiction under 26 U.S.C. § 7482 and we affirm for the reasons stated by the Tax Court in its opinion.

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The panel unanimously finds this case suitable for submission on the record and briefs and without oral argument pursuant to Fed. R. App. P. 34(a), Ninth Circuit Rule 34-4

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This disposition is not appropriate for publication and may not be cited to or by the courts of this circuit except as provided by 9th Cir.R. 36-3