Drayer v. Comm'r

GAIL PRESCOTT DRAYER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Drayer v. Comm'r

Docket No. 17915-08.

United States Tax Court

T.C. Memo 2010-257; 2010 Tax Ct. Memo LEXIS 294; 100 T.C.M. (CCH) 465;

November 23, 2010, Filed

Decision will be entered for petitioner.

Barbara N. Doherty and Eric L. Lunsford,1 for petitioner.

John M. Wall, for respondent.

KROUPA, Judge.

KROUPA

MEMORANDUM FINDINGS OF FACT AND OPINION

KROUPA, Judge: This case arises from a request for relief from joint and several liability under section 6015(f)2 for the years 1995 through 2003 (the years at issue). Respondent…