Victoria Rae Moore - Page 7

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          joint and several liability under section 6015 in this stand-               
          alone proceeding.  Respondent moved for summary judgment,                   
          contending that petitioner is barred under the principles of res            
          judicata from relitigating these same tax years.                            
          Summary Judgment                                                            
               Summary judgment is appropriate if there is no genuine issue           
          of material fact and a decision may be rendered as a matter of              
          law.  Rule 121(b); Fla. Peach Corp. v. Commissioner, 90 T.C. 678,           
          681 (1988).  In this case there is no apparent disagreement about           
          the material facts and circumstances in the controversy.                    
          Although petitioner contends that she did not fully understand              
          the legal nuances and some of the procedural aspects of the                 
          deficiency suits, there is no disagreement about what occurred.             
          Petitioner was informed about section 6015 and the need to amend            
          her pleadings prior to the time that she agreed to settle the               
          joint income tax liabilities for the years under consideration.             
          Respondent’s counsel had referenced the potential for section               
          6015 relief, and petitioner was sent a copy of the statute.                 
          Petitioner does not deny those facts, but instead she contends              
          that she did not fully understand the legal or procedural                   
               Her lack of understanding did not keep her from raising a              
          claim for relief in the prior Tax Court cases.  She understood              
          that relief was available when she settled the income tax cases.            

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