Monsour v. Comm'r

MAUREEN MONSOUR, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Monsour v. Comm'r

No. 18147-02

United States Tax Court

T.C. Memo 2004-190; 2004 Tax Ct. Memo LEXIS 196; 88 T.C.M. (CCH) 144;

August 25, 2004, Filed

Judgment entered for respondent.

Steven L. Sablowsky, for petitioner.

Russell F. Kurdys, for respondent.

Chiechi, Carolyn P.

Chiechi

MEMORANDUM FINDINGS OF FACT AND OPINION

CHIECHI, Judge: This case arises from (1) a request for relief under section 6015(b)1 and, in the alternative, under section 6015(f) with respect to each of petitioner's taxable years 1989, 1991, 1992, and 1993 and…