Legal Opinion
Franc v. Comm'r
United States Tax Court
Decided April 19, 2010No. 15293-08UnpublishedCited by 1 opinion
1Opinion of the Court
NENO FRANC, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Franc v. Comm'r
No. 15293-08
United States Tax Court
T.C. Memo 2010-79; 2010 Tax Ct. Memo LEXIS 78; 99 T.C.M. (CCH) 1341;
April 19, 2010, Filed
Neno Franc, Pro se.
Ann L. Darnold and Dessa J. Baker-Inman, for respondent.
Thornton, Michael B.
MEMORANDUM FINDINGS OF FACT AND OPINION
THORNTON, Judge: Pursuant to section 6015 petitioner seeks relief from joint and several liability for unpaid Federal income tax liabilities for 1998 and 2000. 1
FINDINGS OF FACT
The parties have stipulated some facts, which are so found. When he petitioned…
2Cases cited9 opinions
- National Life Insurance v. United StatesSupreme Court of the United States · 1928
- Washington v. Comm'rUnited States Tax Court · 2003
- Estate of Campbell v. CommissionerUnited States Tax Court · 1971
- Muriel Heim v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Heim v. CommissionerUnited States Tax Court · 1956
4 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Drayer v. Comm'rUnited States Tax Court · 2010