T.C. Memo. 2004-184
UNITED STATES TAX COURT
MARGARET A. DURHAM, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 10581-02. Filed August 16, 2004.
Margaret A. Durham, pro se.
Edwina L. Jones, for respondent.
MEMORANDUM OPINION
PANUTHOS, Chief Special Trial Judge: Respondent determined
that petitioner is not entitled to relief from joint and several
liability under section 6015 for the 1993 taxable year.1 The
issues for decision are: (1) Whether petitioner is entitled to
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended, and all Rule references
are to the Tax Court Rules of Practice and Procedure.
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