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JONES v. U.S.

No. CIV. A3-98-142.

322 F.Supp.2d 1025 (2004)

Mavis E. JONES, a/k/a Mavis E. Crahan, n/k/a Sunny Crahan, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, D. North Dakota, Southeastern Division.

March 31, 2004.

Attorney(s) appearing for the Case

Garry A. Pearson, Jon Jay Jensen, Pearson Christensen, Grand Forks, ND, for Plaintiff.

Lawrence A. Casper, Donald N. Dowie, Jr., Michael S. Raum, US Department of Justice, Washington, DC, for Defendant.

MEMORANDUM AND ORDER FOR JUDGMENT

KLEIN, United States Magistrate Judge.

This matter was tried before the court, the Honorable Karen K. Klein presiding, on Thursday, May 15, 2003. Wayne Bradley, Kathleen Meyers, and Sunny Crahan provided testimony during the trial. For the following reasons, the court finds that plaintiff Sunny Crahan is entitled to innocent spouse relief pursuant to § 6015(b) of the Internal Revenue Code.

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