T.C. Memo. 2007-112
UNITED STATES TAX COURT
BEA-JAYE WARE, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 21809-04. Filed May 1, 2007.
William J. Day and Austin B. Barnes III, for petitioner.
Alisha M. Harper, for respondent.
MEMORANDUM FINDINGS OF FACT AND OPINION
HAINES, Judge: Respondent determined that petitioner is not
entitled to relief under section 6015(f) for joint income tax
liabilities for 1997 through 1999 (the years in issue).1 The
1 Unless otherwise indicated, all section references are to
the Internal Revenue Code, as amended. Amounts are rounded to
the nearest dollar.
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Next
Last modified: November 10, 2007