ESTATE OF LIPPITZ v. COMMISSIONER

Dkt. Nos. 35775-84, 45694-85, 360-87, 37518-87, 32365-88, 27448-89.

94 T.C.M. 330 (2007)

T.C. Memo. 2007-293

Estate of Charles A. Lippitz, Deceased, Michael Lippitz v. Commissioner.

United States Tax Court.

September 25, 2007.


Attorney(s) appearing for the Case

Karen L. Hawkins, for petitioner Rhita S. Lippitz;

Paul E. Shick, for the Estate of Charles Lippitz; James M. Klein, for respondent.


MEMORANDUM OPINION

GOEKE, Judge:

This matter is currently before the Court on petitioner Rhita Lippitz's motion for the recovery of litigation costs. In relevant part petitioner1 alleged, and respondent ultimately conceded, that she is entitled to relief under section 6015(c)2 from any additional joint liability determined for her and her late husband...

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