Legal Opinion
Colleen Michelle Leith, and Oraine J. Leith, Intervenor v. Commissioner
United States Tax Court
Decided November 4, 2020No. 12275-17Unpublished
1Opinion of the Court
T.C. Memo. 2020-149
UNITED STATES TAX COURT COLLEEN MICHELLE LEITH, Petitioner, AND ORAINE J. LEITH, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 12275-17. Filed November 4, 2020. Colleen Michelle Leith, pro se. Oraine J. Leith, pro se. Jeremy D. Cameron and Mark J. Tober, for respondent. -2- [*2] MEMORANDUM FINDINGS OF FACT AND OPINION VASQUEZ, Judge: Pursuant to section 6015(e)(1),1 petitioner seeks review of respondent’s determination that she is not entitled to relief from joint and several liability with respect to joint Federal income tax returns that she filed…
2Cases cited25 opinions
- Zenith Radio Corp. v. Hazeltine Research, Inc.Supreme Court of the United States · 1971
- Naftel v. CommissionerUnited States Tax Court · 1985
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- Alt v. Comm'rUnited States Tax Court · 2002
- Alt v. CommissionerCourt of Appeals for the Sixth Circuit · 2004
20 more not listed; retrieve them via the Exa API.