O'Meara v. Comm'r

MARY ANN AND THOMAS O'MEARA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent

O'Meara v. Comm'r

No. 7829-07L

United States Tax Court

T.C. Memo 2009-71; 2009 Tax Ct. Memo LEXIS 67; 97 T.C.M. (CCH) 1360;

March 30, 2009, Filed

Neal J. Shapiro and Saul A. Bernick, for petitioners.

Trent D. Usitalo, for respondent.

Swift, Stephen J.

STEPHEN J. SWIFT

MEMORANDUM FINDINGS OF FACT AND OPINION

SWIFT, Judge: The issue for decision is whether petitioner Mary Ann O'Meara is entitled to relief under section 6015(f) from unpaid joint Federal income taxes, as follows: 1

Year

Amount

1991

$ 26,819

1992

88,223

1993

37,8…