Schepers v. Comm'r

JOHN SCHEPERS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Schepers v. Comm'r

No. 4409-08

United States Tax Court

T.C. Memo 2010-80; 2010 Tax Ct. Memo LEXIS 80; 99 T.C.M. (CCH) 1343;

April 19, 2010, Filed

Thomas Brever, for petitioner.

Blaine Holiday, for respondent.

Morrison, Richard T.

RICHARD T MORRISON

MEMORANDUM FINDINGS OF FACT AND OPINION

MORRISON, Judge: Petitioner John Schepers (Schepers) asked respondent to grant him relief from his joint income tax liability for the tax year 2001. Respondent determined that he is not entitled to relief, and we agree.

FINDINGS OF FACT

At the time…