Legal Opinion
Olson v. Comm'r
United States Tax Court
Decided December 21, 2009No. 20384-07UnpublishedCited by 1 opinion
1Opinion of the Court
CALLIE SUE OLSON, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Olson v. Comm'r
No. 20384-07
United States Tax Court
T.C. Memo 2009-294; 2009 Tax Ct. Memo LEXIS 300; 98 T.C.M. (CCH) 624;
December 21, 2009, Filed
Callie Sue Olson, Pro se.
Kristin M. Timmons, for respondent.
Gustafson, David
DAVID GUSTAFSON
MEMORANDUM FINDINGS OF FACT AND OPINION
GUSTAFSON, Judge: This case arises from petitioner Callie Sue Olson's request for "innocent spouse" relief from joint liability under section 60151 for 2003 taxes -- i.e., an income tax deficiency of $ 13,600, an addition to tax of $ 3,400 under…
2Cases cited18 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- National Life Insurance v. United StatesSupreme Court of the United States · 1928
- United States v. RyersonSupreme Court of the United States · 1941
- Alt v. Comm'rUnited States Tax Court · 2002
- Alt v. CommissionerCourt of Appeals for the Sixth Circuit · 2004
13 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Blonde Grayson Hall, Neal Hall, Administrator and Neal Hall v. CommissionerUnited States Tax Court · 2014