T.C. Memo. 2003-330
UNITED STATES TAX COURT
BRENDA WALLACE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10229-02. Filed December 1, 2003.
Brenda Wallace, pro se.
Susan Smith Canavello, for respondent.
MEMORANDUM OPINION
COUVILLION, Special Trial Judge: Petitioner applied for
relief from joint liability under section 60151 for the 1996 tax
year based on Form 8857, Request for Innocent Spouse Relief.
Petitioner's request was denied.
1 Unless otherwise indicated, section references are to
the Internal Revenue Code.
Page: 1 2 3 4 5 6 7 Next
Last modified: May 25, 2011