David J. Price - Page 1

                                 T.C. Memo. 2003-226                                  

                               UNITED STATES TAX COURT                                

                            DAVID J. PRICE, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      

               Docket No. 10571-02.              Filed July 30, 2003.                 

               David J. Price, pro se.                                                
               A. Gary Begun and Timothy S. Murphy, for respondent.                   

                       MEMORANDUM FINDINGS OF FACT AND OPINION                        

               LARO, Judge:  Petitioner petitioned the Court under section            
          6015(e) to redetermine respondent’s determination that he is not            
          entitled to equitable relief under section 6015(f) for 1994 and             
          1995.  We decide whether petitioner is entitled to such relief.             
          We hold he is not.  Section references are to the applicable                

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