HALL v. COMMISSIONER

Docket No. 7459-02.

88 T.C.M. 37 (2004)

T.C. Memo. 2004-170

Cynthia J. Hall and Thomas E. Hall, Intervenor v. Commissioner.

United States Tax Court.

July 20, 2004.


Attorney(s) appearing for the Case

Cynthia J. Hall, pro se;

Thomas E. Hall, pro se;

Randall E. Heath, for respondent.


MEMORANDUM OPINION

VASQUEZ, Judge:

This case is before the Court on respondent's motion for summary judgment. The issue for decision is whether respondent's application of petitioner's overpayment relating to 1998 as a credit against petitioner's 1995 tax liability bars granting petitioner's request for relief from joint and several liability, pursuant to section 6015,1 for 1995.

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