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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