United States Tax Court April 25, 2001, Docket 8996-97 (Michael Vetrano and Patricia Vetrano v. Commissioner)

116 T.C. No. 21

UNITED STATES TAX COURT

MICHAEL VETRANO AND PATRICIA VETRANO, Petitioners v.

COMMISSIONER OF INTERNAL REVENUE, Respondent*

Docket No. 8996-97. Filed April 25, 2001.

In the petition, petitioners alleged that

wife, W, was entitled to relief from joint and

several liability under former sec. 6013(e),

I.R.C., with respect to their joint return for

1993. After trial, sec. 6015, I.R.C.