Legal Opinion
Neal v. Comm'r
United States Tax Court
Decided August 22, 2005No. 8506-03UnpublishedCited by 8 opinions
1Opinion of the Court
RUTH E. NEAL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Neal v. Comm'r
No. 8506-03
United States Tax Court
T.C. Memo 2005-201; 2005 Tax Ct. Memo LEXIS 201; 90 T.C.M. (CCH) 161;
August 22, 2005., Filed
J. Larry Broyles, for petitioner.
Edwina L. Jones, for respondent.
Swift, Stephen J.
STEPHEN J. SWIFT
MEMORANDUM FINDINGS OF FACT AND OPINION
SWIFT, JUDGE: The issue for decision is whether petitioner is entitled to equitable relief from joint and several liability under section 6015(f) with respect to the following unpaid Federal income taxes that are attributable to income earned by…
2Cases cited9 opinions
- United States v. RyersonSupreme Court of the United States · 1941
- Alt v. Comm'rUnited States Tax Court · 2002
- Madeline M. Stevens v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1989
- Alt v. CommissionerCourt of Appeals for the Sixth Circuit · 2004
- Ewing v. CommissionerUnited States Tax Court · 2002
4 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Dynamo Holdings Limited Partnership, Dynamo, GP, Inc., Tax Matters Partner v. CommissionerUnited States Tax Court · 2018
- Juanita E. Jackson, Burt Jackson, Intervenor v. CommissionerUnited States Tax Court · 2014
- Kenneth William Kasper v. CommissionerUnited States Tax Court · 2018
- Porter v. Comm'rUnited States Tax Court · 2009
- Porter v. Comm'rUnited States Tax Court · 2009
3 more not listed; retrieve them via the Exa API.