Joan Thomassen, Deceased, Mark D. Thomassen, Special Administrator, (2011)
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Joan Thomassen, Deceased, Mark D. Thomassen, Special Administrator, (2011)
T.C. Memo. 2011-88
UNITED STATES TAX COURT JOAN THOMASSEN, DECEASED, MARK D. THOMASSEN, SPECIAL ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21803-06. Filed April 21, 2011.Curtis W. Berner, for petitioner. Kim-Khanh Thi Nguyen, for respondent.MEMORANDUM OPINION GALE, Judge: This case arises from a petition for review pursuant to section 6015(e)1 of respondent's denial of relief under section 6015 with respect to original petitioner Joan 1Unless otherwise noted, all section references are to the Internal Revenue Code of 1986 as amended, and all Rule references are to the Tax Court Rules of Practice and Procedure. All dollar amounts have been rounded to the nearest dollar.Thomassen's income tax liabilities for 1964 through 1971.2 Respondent determined that petitioner is not entitled to relief under section 6015(b), (c), or (f) for any of those years. We conclude that petitioner is entitled to relief under subsection (f) from the 1964, 1965, 1967, 1968, 1969, and 1970 liabilities, but that she is not entitled to any relief under section 6015 from the 1966 and 1971 liabilities, as she did not file joint returns for those years.Background Some of the facts have been stipulated and are so found. We incorporate by this reference the stipulations of fact and attached exhibits. At the time the petition was filed, petitioner resided in California. The special administrator currently resides in California. I. Petitioner's Education and Family Background A. Petitioner's Education Petitioner received a college degree with a major in music in 1950. Petitioner took no courses in business, tax, or accounting.2The petition in this case was filed by Joan Thomassen. Mrs. Thomassen died on Apr. 23, 2010, after trial and the filing of briefs. Mark D. Thomassen was thereafter appointed special administrator of the Estate of Joan Thomassen and substituted as petitioner for the purpose of maintaining this proceeding. For convenience, we shall hereinafter refer to Mrs. Thomassen as petitioner.B. Petitioner's Marriage and Children Petitioner and her husband, Elmer H. Thomassen (Dr. Thomassen),3 who was deceased when petitioner sought section 6015 relief, were married in 1953 and remained so until Dr. Thomassen's death in April 2004. Dr. Thomassen was a devout Catholic who attended Mass almost daily. Petitioner converted to Catholicism in connection with her marriage. The Thomassens had 10 children, born between 1954 and 1975, 8 of whom they were raising during the years when the deficiencies at issue arose. C. The Thomassens' Employment and Finances During the years at issue Dr. Thomassen maintained a successful practice as an orthopedic surgeon.4 Petitioner was a homemaker and part-time professional cellist. Petitioner was not involved in any way with her husband's medical practice. Starting in 1964 and through the years in issue, petitioner played the cello professionally, and she was compensated for her performances. In 1970 and 1971 petitioner played in a summer festival 7 nights a week for 7 weeks. Starting in 1971, petitioner played with the Disneyland Orchestra.3We will hereinafter r...See the full content of this document
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