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Charma Gatlin Cook, pro se.
Robert W. West III and Linda J. Wise, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HALPERN, Judge: This case is before the Court to review
respondent’s denial of petitioner’s request for relief from joint
and several liability on the joint return of income for 1998 made
by petitioner and her then husband. For the reasons stated, we
shall grant petitioner that relief.
Unless otherwise stated, all section references are to the
Internal Revenue Code as currently in effect.
FINDINGS OF FACT
Some facts have been stipulated and are so found. The
stipulation of facts, with accompanying exhibits, is incorporated
herein by this reference.
Residence
At the time the petition was filed, petitioner resided in
Ellisville, Mississippi.
Petitioner’s Marriage
Petitioner married M. Duane Spruill in May 1996. The
Spruills separated in June 1999, and they were divorced on May 2,
2000.
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Last modified: May 25, 2011