Yvonne E. Thurner v. Commissioner

121 T.C. No. 3

UNITED STATES TAX COURT YVONNE E. THURNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent SCOTT P. THURNER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket Nos. 9971-01, 3586-02. Filed July 11, 2003. On Jan. 30, 1991, the Court entered a decision in docket No. 8407-87 redetermining Ps’ joint tax liabilities for 1980 and 1981. In June 1991, R assessed the taxes, additions to tax, and increased interest as set forth in the above-referenced decision. Ps’ joint tax liability for 1980 was fully paid as of May 4, 1992. A portion of Ps’ joint tax liability…