KNORR v. COMMISSIONER

Docket No. 7440-01.

88 T.C.M. 273 (2004)

T.C. Memo. 2004-212

Della H. Knorr and Duane J. Knorr, Intervenor v. Commissioner.

United States Tax Court.

September 21, 2004.


Attorney(s) appearing for the Case

Michael R. N. McDonnell, for petitioner.

Duane J. Knorr, pro se.

Lorianne D. Masano, for 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 1990, 1991, 1992, 1993, 1994, and 1995 with respect to joint income tax returns that she filed with her former husband. The issue for decision is whether respondent abused respondent's discretion in denying petitioner's request for relief...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases