T.C. Memo. 2002-136
UNITED STATES TAX COURT
JOHN A. ROWE AND DONNA L. ROWE, Petitioners v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket Nos. 20890-93, 21346-94. Filed May 31, 2002.
Rodney S. Klein and William T. Wray, Jr., for petitioner
Donna L. Rowe.
Stephen R. Takeuchi, for respondent.
MEMORANDUM OPINION
RUWE, Judge: In Rowe v. Commissioner, T.C. Memo. 2001-325
(Rowe I), we granted petitioner Donna L. Rowe (hereinafter
petitioner) relief from joint and several liability pursuant to
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