Legal Opinion
Madden v. Comm'r
United States Tax Court
Decided January 5, 2006No. 17104-04UnpublishedCited by 2 opinions
1Opinion of the Court
JUDITH A. MADDEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Madden v. Comm'r
No. 17104-04
United States Tax Court
T.C. Memo 2006-4; 2006 Tax Ct. Memo LEXIS 4; 91 T.C.M. (CCH) 652;
January 5, 2006, Filed
Donald L. Herskovitz, for petitioner.
Michele A. Yates, for respondent.
Jacobs, Julian I.
JULIAN I. JACOBS
MEMORANDUM FINDINGS OF FACT AND OPINION
JACOBS, Judge: Respondent determined that petitioner is not entitled to relief from joint liability under section 6015(f)1 for $ 141,302 of unpaid Federal income tax for 2000 that petitioner reported on a joint return filed with her husband,…
2Cases cited13 opinions
- Tokarski v. CommissionerUnited States Tax Court · 1986
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- United States v. RyersonSupreme Court of the United States · 1941
- Cheshire v. CommissionerUnited States Tax Court · 2000
- Kathryn Cheshire v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 2002
8 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Barrera v. Comm'rUnited States Tax Court · 2007
- Conner v. Comm'rUnited States Tax Court · 2007