United States Tax Court October 18, 2004, No. 2884-03 (McGee v. Comm'r)

NATALIE W. MCGEE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent McGee v. Comm'r No. 2884-03 United States Tax Court 123 T.C. 314; 2004 U.S. Tax Ct. LEXIS 47; 123 T.C. No. 19; October 18, 2004, Filed It was abuse of discretion for respondent to deny petitioner's request for equitable relief from joint liability. *47 By notice of determination dated Nov.