MOTSKO v. COMMISSIONER

Dkt. No. 4624-03.

91 T.C.M. 711 (2006)

T.C. Memo. 2006-17

Michael R. Motsko and Cheryl Manns v. Commissioner.

United States Tax Court.

February 2, 2006.


Attorney(s) appearing for the Case

Peter B. Brautigam and Michael Jungeris, for petitioner.

Cheryl Manns, pro se.

Julie L. Payne, for respondent.


MEMORANDUM OPINION

HOLMES, Judge.

Michael Motsko is a skilled mechanic who runs a trucking company and repair shop in Fairbanks, Alaska. His estranged wife used to keep the books, but she was less than honest in preparing their taxes and ended up serving time for signing false returns. Motsko has already won relief from joint liability for their 1985-92 taxes. He now seeks relief for 1993 and 1996.

Background

Motsko graduated from...

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