United States Tax Court.
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge:
In these consolidated cases, petitioner seeks relief from joint and several liability under section 6015(b) and (f) with respect to joint returns that she and her husband filed for 1983 through 1992.
FINDINGS OF FACT
The parties have stipulated some facts, which we incorporate herein by this reference. When she petitioned this Court, petitioner resided...
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