Yvonne E. Thurner - Page 17

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          that he maintained exclusive control over all tax matters                   
          including the handling of the District Court collection action.             
          Accordingly, we hold that respondent is entitled to summary                 
          judgment that petitioner Scott P. Thurner is barred under section           
          6015(g)(2) from claiming relief under section 6015 for the years            
          1981, 1990, and 1992.                                                       
               In contrast, we are unable to conclude on this record that             
          petitioner Yvonne E. Thurner participated meaningfully in the               
          District Court collection action.  Petitioner Yvonne E. Thurner’s           
          assertion that she merely complied with her husband’s                       
          instructions to sign the pleadings and various other documents              
          that were filed in the District Court collection action raises an           
          issue of material fact as to her level of participation in that             
          proceeding.  Under the circumstances, drawing factual inferences            
          in a manner most favorable to the party opposing summary                    
          judgment, see Dahlstrom v. Commissioner, 85 T.C. at 821, we                 
          conclude that respondent is not entitled to summary judgment that           
          petitioner Yvonne E. Thurner is barred from claiming relief under           
          section 6015 for the years 1981, 1990, and 1992.  The question of           
          the applicability of the bar of res judicata under section                  
          6015(g)(2) as to petitioner Yvonne E. Thurner can be resolved               
          only after further development of the record through discovery or           
          trial of the case.                                                          








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