Kovitch v. Comm'r
United States Tax Court
R determined a deficiency with respect to the joint return that P and I filed for 2002. P filed a petition in which the only issue raised was her entitlement to spousal relief pursuant to sec. 6015, I.R.C. I did not file a petition. R notified I of P's petition and his right to intervene pursuant to sec. 6015(e)(4), I.R.C., and Rule 325 of the Tax Court Rules of Practice and Procedure. I filed a notice of intervention and shortly thereafter filed for bankruptcy.
Read the full summary
R determined a deficiency with respect to the joint return that P and I filed for 2002. P filed a petition in which the only issue raised was her entitlement to spousal relief pursuant to sec. 6015, I.R.C. I did not file a petition. R notified I of P's petition and his right to intervene pursuant to sec. 6015(e)(4), I.R.C., and Rule 325 of the Tax Court Rules of Practice and Procedure. I filed a notice of intervention and shortly thereafter filed for bankruptcy. Pursuant to 11 U.S.C. sec. 362(a)(8) (2000), a bankruptcy filing gives rise to an automatic stay of proceedings in the Tax Court…
1Opinion of the Court
LISA SUSAN KOVITCH, Petitioner, AND RICHARD P. KOVITCH, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Kovitch v. Comm'r
No. 12281-05
United States Tax Court
128 T.C. 108; 2007 U.S. Tax Ct. LEXIS 9; 128 T.C. No. 9;
April 4, 2007, Filed
R determined a deficiency with respect to the joint return that P and I filed for 2002. P filed a petition in which the only issue raised was her entitlement to spousal relief pursuant to sec. 6015, I.R.C. I did not file a petition. R notified I of P's petition and his right to intervene pursuant to sec. 6015(e)(4), I.R.C., and Rule 325 of the Tax Court…
2Cases cited14 opinions
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- Corson v. CommissionerUnited States Tax Court · 2000
- King v. CommissionerUnited States Tax Court · 2000
- Halpern v. CommissionerUnited States Tax Court · 1991
- 1983 Western Reserve Oil & Gas Co. v. CommissionerUnited States Tax Court · 1990
9 more not listed; retrieve them via the Exa API.