STANLEY K. v. COMMISSIONER

Dkt. No. 8554-01.

89 T.C.M. 790 (2005)

T.C. Memo. 2005-31

Stanley K. and Tomi L. Baumann v. Commissioner.

United States Tax Court.

February 22, 2005.


Attorney(s) appearing for the Case

Frederick J. O'Laughlin, for petitioner Stanley K. Baumann.

Tomi L. Baumann, pro se.

William F. Castor, for respondent.


MEMORANDUM FINDINGS OF FACT AND OPINION

KROUPA, Judge:

This case arises from a request for relief from joint and several liability under section 6015(f)1 in connection with petitioners' deficiency proceeding. Although the nonrequesting spouse, petitioner Stanley K. Baumann (Stanley), did not object when the requesting spouse, petitioner Tomi L. Baumann (Tomi), amended the deficiency petition to include the claim for relief under...

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