Torrisi v. Comm'r

MICHELLE S. TORRISI, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent

Torrisi v. Comm'r

Docket No. 6039-09.

United States Tax Court

T.C. Memo 2011-235; 2011 Tax Ct. Memo LEXIS 231; 102 T.C.M. (CCH) 338;

September 29, 2011, Filed

Decision will be entered for petitioner with respect to 1997, 1998, and 1999 and for respondent with respect to 2000.

Sara G. Neill and David V. Capes, for petitioner.

Steven W. LaBounty, for respondent.

MARVEL, Judge.

MARVEL

MEMORANDUM FINDINGS OF FACT AND OPINION

MARVEL, Judge: Pursuant to section 6015, petitioner seeks review of respondent's determination to deny…