THOMAS v. COMMISSIONER OF INTERNAL REVENUE

Docket No. 12982-20.

160 T.C. No. 4

SYDNEY ANN CHANEY THOMAS, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Tax Court.

Filed February 13, 2023.


Attorney(s) appearing for the Case

Megan L. Brackney , for petitioner.

Julie V. Skeen and Sharon Ortega , for respondent.


OPINION

This case arises under section 6015.1 Now before the Court is petitioner Sydney Ann Chaney Thomas's Motion to Strike portions of an Exhibit the Commissioner of Internal Revenue offered at trial. The Motion requires us to confront an issue of first impression concerning the meaning of section...

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