116 T.C. No. 22
UNITED STATES TAX COURT
ESTATE OF EDWARD WENNER, DECEASED, MERLYN WENNER RUDDELL,
KATE WENNER EISNER AND JANN S. WENNER, CO-EXECUTORS,
AND DALLAS CLARK, f.k.a. DOROTHY E. WENNER, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 12611-99. Filed May 14, 2001.
Ps petitioned the Court for a review of R’s
determination not to abate interest under sec. 6404.
In the petition C, one of the Ps, raised a claim for
relief from joint liability on a joint return pursuant
to sec. 6015 (sec. 6015 claim).
R moved to strike the sec. 6015 claim, asserting
the Court lacked jurisdiction to determine such a claim
in a sec. 6404 proceeding.
Held: C’s sec. 6015 claim is an affirmative
defense in a matter properly before the Court. In such
circumstances, we require no additional statutory
jurisdiction to address and determine C’s claim for
sec. 6015 relief.
Michael L. Sandford, for petitioners.
Michael P. Breton, Bradford A. Johnson, and Gary Slavett,
for respondent.
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