Jack S. Morris and Dorothy Morris - Page 20




                                       - 19 -                                         
          As we held above, petitioner failed to meet the requirements of             
          section 274(d).  According, we hold for respondent on this issue.           
               Reviewed and adopted as the report of the Small Tax Case               
          Division.                                                                   
               To reflect the foregoing,                                              
                                             Decision will be entered                 
                                        under Rule 155.4                              



























               4  The decision to be entered herein shall reflect that                
          petitioner Dorothy Morris is entitled to relief from joint                  
          liabilities determined for 1996 and 1997 pursuant to sec.                   
          6015(b).                                                                    





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