Kathleen K. Davis v. Commissioner Internal Revenue Service

26 F.3d 130 74 A.F.T.R.2d 94 -5002 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Kathleen K. DAVIS, Petitioner-Appellant, v. COMMISSIONER INTERNAL REVENUE SERVICE, Respondent-Appellee. No. 93-70030. United States Court of Appeals, Ninth Circuit. Submitted June 9, 1994. * Decided June 14, 1994. Before: FARRIS, O'SCANNLAIN, and TROTT, Circuit Judges. 1 MEMORANDUM ** 2 Kathleen K. Davis appeals the United States Tax Court's determination that she was liable for deficiencies and penalties due from the joint federal income tax return she filed with her former husband for the year 1981. The issue is whether Davis is entitled to innocent-spouse relief as provided by 26 U.S.C. Sec. 6013 (e). We have jurisdiction, 26 U.S.C. Sec. 7483 , and we affirm. 3 The tax court found that Davis had not met the requirements of section 6013(e). The court's decision was based on its factual findings, rather than its interpretation of the tax code. In such cases, we review for clear error.…