Legal Opinion

Thomassen v. Comm'r

United States Tax Court

Decided April 21, 2011No. Docket No. 21803-06UnpublishedCited by 2 opinions

1Opinion of the Court

JOAN THOMASSEN, DECEASED, MARK D. THOMASSEN, SPECIAL ADMINISTRATOR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Thomassen v. Comm'r

Docket No. 21803-06.

United States Tax Court

T.C. Memo 2011-88; 2011 Tax Ct. Memo LEXIS 85; 101 T.C.M. (CCH) 1397;

April 21, 2011, Filed

Curtis W. Berner, for petitioner.

Kim-Khanh Thi Nguyen, for respondent.

GALE, Judge.

GALE

MEMORANDUM OPINION

GALE, Judge: This case arises from a petition for review pursuant to section 6015(e)1 of respondent's denial of relief under section 6015 with respect to original petitioner Joan Thomassen's income tax liabilities for…

2Cases cited29 opinions

  1. National Life Insurance v. United StatesSupreme Court of the United States · 1928
  2. BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
  3. Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
  4. Cheshire v. CommissionerUnited States Tax Court · 2000
  5. Alt v. Comm'rUnited States Tax Court · 2002

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3Cited by2 opinions

  1. Colleen Michelle Leith, and Oraine J. Leith, Intervenor v. CommissionerUnited States Tax Court · 2020
  2. Tompkins v. Comm'rUnited States Tax Court · 2013

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