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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