1. Home
  2. Browse Decisions
  3. T.C.M.
  4. 89 T.C.M.
  5. 89 T.C.M. 798 (2005)
 

RIVERA v. COMMISSIONER

Dkt. No. 7394-03.

89 T.C.M. 798 (2005)

T.C. Memo. 2005-33

Maria Rivera v. Commissioner.

United States Tax Court.

February 24, 2005.

Attorney(s) appearing for the Case

Maria Rivera, pro se;

John W. Strate, for respondent.

MEMORANDUM FINDINGS OF FACT AND OPINION

VASQUEZ, Judge:

Respondent determined that petitioner qualifies for relief from joint and several liability pursuant to section 6015(c) for 1988 and 1989.1 After concessions, the issue for decision is whether petitioner is entitled to a refund of her 1998, 1999, and 2001 overpayments.2

FINDINGS OF FACT

Some of the facts have been stipulated...

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