T.C. Memo. 2002-280
UNITED STATES TAX COURT
E. CAROLYN MELLEN, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 4962-01. Filed November 7, 2002.
W. Kevin Jackson, for petitioner.
R. Craig Schneider, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: This case arises from a request for
equitable relief under section 6015(f)1 with respect to
petitioner’s taxable year 1995. We must decide whether respon-
1Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect at all relevant times, and
all Rule references are to the Tax Court Rules of Practice and
Procedure.
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