T.C. Memo. 2006-175
UNITED STATES TAX COURT
DIANA STROUD, Petitioner, AND THOMAS M. STROUD, Intervenor v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 1116-05. Filed August 22, 2006.
Cruz Saavedra, for petitioner.
Thomas M. Stroud, pro se.
Michael R. Skutley, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
FOLEY, Judge: The issues for decision are whether this
Court has jurisdiction pursuant to section 6015(e),1 to decide
whether Diana Stroud (petitioner) is entitled to relief from
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code in effect for the years in issue.
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