Cheryl McKnight - Page 1

                                 T.C. Memo. 2006-155                                  


                               UNITED STATES TAX COURT                                


                           CHERYL McKNIGHT, Petitioner v.                             
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 3398-05.               Filed July 27, 2006.                 


               Michael P. Merrion, for petitioner.                                    
               Michael W. Lloyd, for respondent.                                      


                       MEMORANDUM FINDINGS OF FACT AND OPINION                        
               SWIFT, Judge:  The issue for decision is whether petitioner            
          is entitled to additional relief under section 6015 from joint              
          liability for 1995 Federal income taxes, and related penalty,               
          additions to tax, and interest.                                             
               Unless otherwise indicated, all section references are to              
          the Internal Revenue Code in effect for the year in issue, and              






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