T.C. Memo. 2003-306
UNITED STATES TAX COURT
NORA ARANDA, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 5168-02. Filed November 5, 2003.
Ruben Trey Arvizu III, for petitioner.
Michael L. Boman, for respondent.
MEMORANDUM OPINION
MARVEL, Judge: This case arises from a request for relief
under section 60151 with respect to petitioner’s 1985 and 1986
taxable years. Respondent determined that petitioner is entitled
to partial relief from joint and several liability under section
1All section references are to the Internal Revenue Code in
effect for the years in issue, and all Rule references are to the
Tax Court Rules of Practice and Procedure.
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