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ORDLOCK v. COMMISSIONER

Docket No. 17021-02.

126 T.C. 47 (2006)

126 T.C. No. 4

LOIS E. ORDLOCK, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed January 19, 2006.

Attorney(s) appearing for the Case

Clayton J. Vreeland, for petitioner.

Patrick W. Lucas, for respondent.

OPINION

GOEKE, Judge:

Respondent determined that petitioner is entitled to relief under section 6015(b).1 The issue for decision is the amount of refund, if any, petitioner is entitled to under section 6015(g).

Background

The parties submitted this case fully stipulated under Rule 122. The stipulation of facts and the attached exhibits are incorporated...

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