T.C. Memo. 2001-89
UNITED STATES TAX COURT
HALE EXEMPTION TRUST, SHARON HALE, TRUSTEE, AS SURVIVOR TO THOMAS
W. HALE, DECEASED, AND SYLVIA L. JOHNSON, f.k.a. SYLVIA L. HALE,
Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 30045-88. Filed April 11, 2001.
Mark F. Ornellas, for petitioner Sylvia L. Johnson.
David Esquibias, for petitioner Sharon Hale.
David Jojola and Thomas L. Fenner, for respondent.
MEMORANDUM OPINION
LARO, Judge: Respondent moves the Court for entry of
decision. We must decide whether in the circumstances of this
case the Internal Revenue Service Restructuring and Reform Act of
1998 (RRA), Pub. L. 105-206, sec. 3201, 112 Stat. 685, 734,
allows a nonelecting spouse to seek judicial review of
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