Banderas v. Comm'r
United States Tax Court
P filed joint Federal income tax returns with her husband H for the 1997 and 1999 taxable years. The returns were signed subsequent to H's filing for bankruptcy protection and reported balances due that were not paid upon submission. Following H's death, P sought relief from joint and several liability under sec. 6015(f), I.R.C., with respect to the 1997 and 1999 liabilities.
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P filed joint Federal income tax returns with her husband H for the 1997 and 1999 taxable years. The returns were signed subsequent to H's filing for bankruptcy protection and reported balances due that were not paid upon submission. Following H's death, P sought relief from joint and several liability under sec. 6015(f), I.R.C., with respect to the 1997 and 1999 liabilities. Held: P is not entitled to relief from joint and several liability, pursuant to sec. 6015(f), I.R.C., with respect to her 1997 and 1999 taxable years.
1Opinion of the Court
DEBRA ANNE BANDERAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Banderas v. Comm'r
No. 7733-05
United States Tax Court
T.C. Memo 2007-129; 2007 Tax Ct. Memo LEXIS 132; 93 T.C.M. (CCH) 1247;
May 22, 2007, Filed
Banderas v. Comm'r, T.C. Memo 2006-228, 2006 Tax Ct. Memo LEXIS 231 (T.C., 2006)
P filed joint Federal income tax returns with her husband H for the 1997 and 1999 taxable years. The returns were signed subsequent to H's filing for bankruptcy protection and reported balances due that were not paid upon submission. Following H's death, P sought relief from joint and several…
2Cases cited16 opinions
- National Life Insurance v. United StatesSupreme Court of the United States · 1928
- Alt v. Comm'rUnited States Tax Court · 2002
- Alt v. CommissionerCourt of Appeals for the Sixth Circuit · 2004
- Jonson v. Comm'rUnited States Tax Court · 2002
- Jonson v. CommissionerCourt of Appeals for the Tenth Circuit · 2003
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