Debra Anne Banderas - Page 1















                                 T.C. Memo. 2007-129                                  


                               UNITED STATES TAX COURT                                


                         DEBRA ANNE BANDERAS, Petitioner v.                           
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 7733-05.              Filed May 22, 2007.                   


                    P filed joint Federal income tax returns with her                 
               husband H for the 1997 and 1999 taxable years.  The                    
               returns were signed subsequent to H’s filing for                       
               bankruptcy protection and reported balances due that                   
               were not paid upon submission.  Following H’s death, P                 
               sought relief from joint and several liability under                   
               sec. 6015(f), I.R.C., with respect to the 1997 and 1999                
               liabilities.                                                           
                    Held:  P is not entitled to relief from joint and                 
               several liability, pursuant to sec. 6015(f), I.R.C.,                   
               with respect to her 1997 and 1999 taxable years.                       

               James R. Monroe, for petitioner.                                       
               Miriam C. Dillard, for respondent.                                     








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