BRADEN v. COMMISSIONER

Docket No. 9459-98.

81 T.C.M. 1380 (2001)

T.C. Memo. 2001-69

David R. Braden and Sharon F. Braden, v. Commissioner.

United States Tax Court.

Filed March 22, 2001.


Attorney(s) appearing for the Case

Sharen F. Braden, pro se.

Fred E. Green, Jr., for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge:

Respondent determined a deficiency in petitioners' Federal income tax of $16,525 and an accuracy-related penalty under section 6662(a)1 of $2,072 for the taxable year 1995.

After concessions,2 the only issue for decision3 is whether David R. Braden is entitled to relief from liability under section 6015(b)...

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