Hall v. Commissioner
United States Tax Court
The parties have entered into a stipulation that P is entitled to relief under sec. 6015(f), I.R.C., but for the 2-year limitation for claiming such relief under sec. 1.6015-5(b)(1), Income Tax Regs. We must decide whether we will follow Lantz v. Commissioner, 607 F.3d 479 (7th Cir. 2010), revg. 132 T.C. 131 (2009), in jurisdictions other than the Seventh Circuit. The present case would normally be appealed to the Court of Appeals for the Sixth Circuit.
Read the full summary
The parties have entered into a stipulation that P is entitled to relief under sec. 6015(f), I.R.C., but for the 2-year limitation for claiming such relief under sec. 1.6015-5(b)(1), Income Tax Regs. We must decide whether we will follow Lantz v. Commissioner, 607 F.3d 479 (7th Cir. 2010), revg. 132 T.C. 131 (2009), in jurisdictions other than the Seventh Circuit. The present case would normally be appealed to the Court of Appeals for the Sixth Circuit. Held: We will continue to take the position that sec. 1.6015-5(b)(1), Income Tax Regs., is an invalid interpretation of sec. 6015(f), I.R.C.
1Opinion of the Court
AUDREY MARIE HALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Hall v. Comm'r
Docket No. 30685-08
United States Tax Court
135 T.C. 374; 2010 U.S. Tax Ct. LEXIS 35; 135 T.C. No. 19;
September 22, 2010, Filed
Decision will be entered for petitioner.
The parties have entered into a stipulation that P is entitled to relief under sec. 6015(f), I.R.C., but for the 2-year limitation for claiming such relief under sec. 1.6015-5(b)(1), Income Tax Regs. We must decide whether we will follow Lantz v. Commissioner, 607 F.3d 479 (7th Cir. 2010), revg. 132 T.C. 131 (2009), in jurisdictions other…
Also in this document: Concurrence · Wells; Concurrence · Gustafson.
2Cases cited17 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Holland v. FloridaSupreme Court of the United States · 2010
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Lopez v. DavisSupreme Court of the United States · 2001
- United States v. BrockampSupreme Court of the United States · 1997
12 more not listed; retrieve them via the Exa API.