OHRMAN v. COMMISSIONER

Docket No. 5667-02.

86 T.C.M. 499 (2003)

T.C. Memo. 2003-301

Ruthe G. Ohrman v. Commissioner.

United States Tax Court.

Filed October 29, 2003.


Attorney(s) appearing for the Case

Steven B. Hval, for the petitioner.

Nhi T. Luu-Sanders, for the respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

COHEN, Judge:

This proceeding was commenced under section 6015 for review of respondent's determination that petitioner is not entitled to relief from joint and several liability for 1999 with respect to a joint return filed with Steven F. Ohrman (Mr. Ohrman). The issues for decision are: (1) Whether petitioner is eligible for relief from joint and several liability under section 6015(b); (2) whether petitioner is...

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