Morris K. Ebeling Judith S. Ebeling v. Commissioner of Internal Revenue

76 F.3d 385 77 A.F.T.R.2d 96 -533, 96-1 USTC P 50,146 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. Morris K. EBELING; Judith S. Ebeling, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 94-70904. United States Court of Appeals, Ninth Circuit. Submitted Jan. 23, 1996. * Decided Jan. 25, 1996. Before: ALARCON, HALL, and BRUNETTI, Circuit Judges. 1 MEMORANDUM ** 2 Morris K. and Judith S. Ebeling, husband and wife, appeal pro se the Tax Court's judgment upholding the Commissioner of Internal Revenue's ("CIR") determination of deficiencies in their federal income taxes for the years 1981, 1982 and 1983. The Ebelings contend that the Tax Court erred by finding that Judith S. Ebeling was liable for the assessed deficiencies because she did not intend to file joint tax returns with her husband for the years at issue, and even if she filed joint tax returns, she was entitled to relief under 26 U.S.C. § 6013 (e) as an "innocent spouse."…