Legal Opinion
Krasner v. Comm'r
United States Tax Court
Decided February 23, 2006No. 4702-04UnpublishedCited by 2 opinions
1Opinion of the Court
JANET H. KRASNER, Petitioner, AND PAUL KRASNER, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Krasner v. Comm'r
No. 4702-04
United States Tax Court
T.C. Memo 2006-31; 2006 Tax Ct. Memo LEXIS 31; 91 T.C.M. (CCH) 765;
February 23, 2006., Filed
Paul Krasner, pro se.
Jack T. Anagnostis, for respondent.
Chiechi, Carolyn P.
CAROLYN P. CHIECHI
MEMORANDUM FINDINGS OF FACT AND OPINION
CHIECHI, Judge: This case arises from a request for equitable relief (relief) under section 6015(f)1 with respect to petitioner's taxable year 1998. We must decide whether respondent abused respondent's discretion in…
2Cases cited11 opinions
- National Life Insurance v. United StatesSupreme Court of the United States · 1928
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- United States v. RyersonSupreme Court of the United States · 1941
- Alt v. Comm'rUnited States Tax Court · 2002
- Alt v. CommissionerCourt of Appeals for the Sixth Circuit · 2004
6 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Nihiser v. Comm'rUnited States Tax Court · 2008
- Clarke-Lewis v. Comm'rUnited States Tax Court · 2008