Lois E. Ordlock v. Commissioner

126 T.C. No. 4

UNITED STATES TAX COURT LOIS E. ORDLOCK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 17021-02. Filed January 19, 2006. P resides in a community property State. P and H filed joint tax returns for 1982, 1983, and 1984. P and H paid the reported tax liabilities. Additional tax liabilities--i.e., understatements--arose that were attributable to erroneous items of H (H’s understate- ments). The parties agree that P is entitled to sec. 6015(b), I.R.C., relief for the years in issue and P’s liability for these years is zero after application of sec. 6015(b),…