T.C. Memo. 2005-299 UNITED STATES TAX COURT LANNY L. CHRISTENSEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 7387-05. Filed December 29, 2005. James G. LeBloch, for petitioner. Patrick W. Lucas, for respondent. MEMORANDUM OPINION LARO, Judge: Petitioner petitioned the Court under section 6015(e) to redetermine respondent’s determination that petitioner is not entitled to relief under section 66(c), 6013(e), or 6015Page: 1 2 3 4 Next
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