Court of Appeals for the Eleventh Circuit April 19, 1994, 93-4008 (Lucille E. Kistner F/k/a/ Lucille E. Weasel v. Commissioner of Internal Revenue)

HATCHETT, Circuit Judge:

Applying section 6013(e) of the Internal Revenue Code, we reverse the United States Tax Court’s decision denying “innocent spouse” status to the appellant.

FACTS

On December 5, 1943, Lucille Kistner and George W. Weasel, Jr. married.