Legal Opinion
Bartak v. Comm'r
United States Tax Court
Decided March 23, 2004No. 5170-02UnpublishedCited by 4 opinions
1Opinion of the Court
ANN E. BARTAK, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bartak v. Comm'r
No. 5170-02
United States Tax Court
T.C. Memo 2004-83; 2004 Tax Ct. Memo LEXIS 82; 87 T.C.M. (CCH) 1152;
March 23, 2004., Filed
Decision will be entered for respondent.
Terri A. Merriam, Wendy S. Pearson, and
Jennifer A. Gellner, for petitioner.
Margaret A. Martin, for respondent.
Vasquez, Juan F.
VASQUEZ
MEMORANDUM FINDINGS OF FACT AND OPINION
VASQUEZ, Judge: Respondent determined that petitioner did not qualify for relief from joint and several liability pursuant to section 6015(b), (c), or (f). 1 The issue for…
2Cases cited21 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- United States v. RyersonSupreme Court of the United States · 1941
- Joyce Purcell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- Purcell v. CommissionerUnited States Tax Court · 1986
16 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Barnes v. Comm'rUnited States Tax Court · 2004
- Cassel v. Comm'rUnited States Tax Court · 2006
- Monsour v. Comm'rUnited States Tax Court · 2004
- THOMAS v. COMMISSIONERUnited States Tax Court · 2005