Van Arsdalen v. Comm'r
United States Tax Court
P filed with the Court a petition for determination of relief from joint and several liability on a joint return. R issued to P's former spouse (M) a notice of filing petition and right to intervene (the notice). See Rule 325, Tax Court Rules of Practice and Procedure. P filed with the Court a motion to strike the notice insofar as the notice stated that M would be permitted to intervene solely to challenge P's entitlement to relief under sec. 6015, I.R.C.
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P filed with the Court a petition for determination of relief from joint and several liability on a joint return. R issued to P's former spouse (M) a notice of filing petition and right to intervene (the notice). See Rule 325, Tax Court Rules of Practice and Procedure. P filed with the Court a motion to strike the notice insofar as the notice stated that M would be permitted to intervene solely to challenge P's entitlement to relief under sec. 6015, I.R.C. M lodged with the Court a notice of intervention which stated that M intended to support P's claim for relief under sec. 6015(f), I.R.C. R…
1Opinion of the Court
OPINION
Dawson, Judge:
This case was assigned to Chief Special Trial Judge Peter J. Panuthos, pursuant to the provisions of section 7443A(b)(5) and Rules 180, 181, and 183.1 The Court agrees with and adopts the opinion of the Chief Special Trial Judge, which is set forth below.
OPINION OF THE SPECIAL TRIAL JUDGE
Panuthos, Chief Special Trial Judge:
This matter is before the Court on petitioner’s motion to strike. As explained in detail below, we shall grant petitioner’s motion.
Background
Petitioner filed joint Federal income tax returns with her then husband, Stanley David Murray (Mr. Murray), for…
2Cases cited10 opinions
- Brotherhood of Railroad Trainmen v. Baltimore & Ohio RailroadSupreme Court of the United States · 1947
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- Cheshire v. CommissionerUnited States Tax Court · 2000
- Kathryn Cheshire v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 2002
- Fernandez v. CommissionerUnited States Tax Court · 2000
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3Cited by18 opinions
- Porter v. Comm'rUnited States Tax Court · 2009
- Tipton v. Comm'rUnited States Tax Court · 2006
- Davidson v. CommissionerUnited States Tax Court · 2015
- Fain v. Comm'rUnited States Tax Court · 2007
- Beverly Robinson v. CommissionerUnited States Tax Court · 2020
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