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COOK v. COMMISSIONER

Dkt. No. 17166-02.

89 T.C.M. 753 (2005)

T.C. Memo. 2005-22

Charma Gatlin Cook v. Commissioner.

United States Tax Court.

February 10, 2005.

Attorney(s) appearing for the Case

Charma Gatlin Cook, pro se;

Robert W. West III and Linda J. Wise, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

HALPERN, Judge:

This case is before the Court to review respondent's denial of petitioner's request for relief from joint and several liability on the joint return of income for 1998 made by petitioner and her then husband. For the reasons stated, we shall grant petitioner that relief.

Unless otherwise stated, all section references are to the Internal Revenue Code as currently in effect.

FINDINGS...

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