Tracie Young - Page 3

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               This case arises from a request for relief under section               
          6015 with respect to petitioner’s 1995 taxable year.  Respondent            
          determined that petitioner was not entitled to any relief under             
          section 6015.  Petitioner timely filed a petition under section             
          6015(e)(1) seeking review of respondent’s determination.                    
               The issue for decision is whether respondent’s denial of               
          petitioner’s request for relief pursuant to section 6015 was an             
          abuse of discretion.                                                        
               Some of the facts have been stipulated and are so found.               
          The stipulation of facts and the attached exhibits are                      
          incorporated herein by this reference.  Petitioner resided in               
          Greenville, North Carolina, on the date the petition was filed in           
          this case.                                                                  
               Petitioner and her former spouse, John E. Glaze, Jr. (Mr.              
          Glaze), were married in 1993.  Mr. Glaze was employed as a truck            
          driver who was on the road for long periods of time.  For the               
          taxable year 1995, Mr. Glaze received wage income from Melton               
          Truck Lines and Mayflower Transit, Inc. (Mayflower) of $12,666.01           
          and $36,400, respectively.                                                  
               During 1995, petitioner was employed as a nurse by Scottish            
          Rite Children’s Medical Center (Scottish Rite).  Petitioner                 
          received wages from Scottish Rite for taxable year 1995 of                  

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