T.C. Memo. 2004-183 UNITED STATES TAX COURT NANCY M. O’NEILL, Petitioner, AND ROBERT B. WOLLOW, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17375-02. Filed August 11, 2004. Nancy M. O’Neill, pro se. Robert B. Wollow, pro se. Thomas M. Rohall, for respondent. MEMORANDUM FINDINGS OF FACT AND OPINION MARVEL, Judge: Pursuant to section 6015(e) and Rule 321,1 petitioner seeks review of respondent’s determination that she is 1All section references are to the Internal Revenue Code in effect at all relevant times, and all Rule references are to the Tax Court Rules of Practice and Procedure. Monetary amounts are rounded to the nearest dollar.Page: 1 2 3 4 5 6 7 8 9 10 11 Next
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