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whether petitioner is entitled to relief from joint and several
liability pursuant to section 6015(b) or (f) for 1982, 1983,
1984, 1985, and 1986.2
FINDINGS OF FACT
Some of the facts have been stipulated and are so found.
The first stipulation of facts, second stipulation of facts,
third stipulation of facts, and the attached exhibits are
incorporated herein by this reference. At the time she filed the
petition, petitioner resided in Monroe, Michigan.
Petitioner and Her Husband
Petitioner has a high school education that, since 1991, she
has supplemented with some college courses in bank management.
Petitioner married Don Ellison (Mr. Ellison) in 1971. As of
the date of trial, petitioner and Mr. Ellison were married and
living together. Mr. Ellison is currently employed as an
inspector at the Ford Motor Co.
From 1971 to 1988, petitioner mainly worked part-time jobs.
In 1986, however, she worked full time as a bank teller. Since
1990, petitioner has worked full time as a collections supervisor
at a financial institution.
1(...continued)
Court Rules of Practice and Procedure.
2 In her petition, petitioner sought relief pursuant to
sec. 6015(b) and (f). Accordingly, sec. 6015(c) is not in issue.
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