Banderas v. Comm'r
United States Tax Court
Held: Petition for determination of relief from joint and several liability under sec. 6015(f), I.R.C., dismissed for lack of jurisdiction. Billings v. Comm'r, 127 T.C. 7, 2006 U.S. Tax Ct. LEXIS 21, 127 T.C. No. 2 (2006), followed.
1Opinion of the Court
DEBRA ANNE BANDERAS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Banderas v. Comm'r
No. 7733-05
United States Tax Court
T.C. Memo 2006-228; 2006 Tax Ct. Memo LEXIS 231; 92 T.C.M. (CCH) 361; RIA TM 56658;
October 24, 2006, Filed
Held: Petition for determination of relief from joint and
several liability under sec. 6015(f), I.R.C., dismissed for lack
of jurisdiction. Billings v. Comm'r, 127 T.C. 7, 2006 U.S. Tax Ct. LEXIS 21, 127 T.C. No. 2 (2006), followed.
James R. Monroe, for petitioner.
Miriam C. Dillard, for respondent.
Wherry, Robert A., Jr.
ROBERT A. WHERRY, JR.
MEMORANDUM OPINION
WHERRY…
2Cases cited11 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Commissioner v. McCoySupreme Court of the United States · 1987
- Woods v. CommissionerUnited States Tax Court · 1989
- Ewing v. CommissionerUnited States Tax Court · 2002
- Ewing v. Comm'rUnited States Tax Court · 2004
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Banderas v. Comm'rUnited States Tax Court · 2007