Legal Opinion
Christopher Schorse, and Cynthia Palabrica, Intervenor v. Commissioner
United States Tax Court
Decided October 22, 2018No. 23108-15Unpublished
1Opinion of the Court
T.C. Memo. 2018-176
UNITED STATES TAX COURT CHRISTOPHER SCHORSE, Petitioner, AND CYNTHIA PALABRICA, Intervenor v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 23108-15. Filed October 22, 2018. Christopher Schorse, pro se. Cynthia Palabrica, pro se. Richard C. Grosenick, for respondent. -2- [*2] MEMORANDUM FINDINGS OF FACT AND OPINION PARIS, Judge: Pursuant to section 6015(e)(1),1 petitioner seeks review of respondent’s determination that he is not entitled to relief from joint and several liability under section 6015(b), (c), or (f) for 2002, 2003, 2004, and 2010 with respect to…
2Cases cited17 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Tokarski v. CommissionerUnited States Tax Court · 1986
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- Cheshire v. CommissionerUnited States Tax Court · 2000
- Alt v. Comm'rUnited States Tax Court · 2002
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