Legal Opinion
Jones v. Commissioner
Court of Appeals for the Fourth Circuit
Decided June 13, 2011No. 10-1985PublishedCited by 9 opinions
1Opinion of the Court
Reversed and remanded by published opinion. Judge NIEMEYER wrote the opinion, in which Judge WILKINSON and Judge KEENAN joined.
OPINION
NIEMEYER, Circuit Judge:
This case presents the question of whether Treasury Regulation § 1.6015-5(b)(1), 26 C.F.R. § 1.6015-5(b)(1), establishing a two-year limitations period within which to request equitable innocent spouse relief from joint and several income tax liability under I.R.C. § 6015(f), is a valid regulation.
Robert and Octavia Jones filed a joint income tax return for the year 2000. After they legally separated, the IRS audited the return and…
2Cases cited10 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- Russello v. United StatesSupreme Court of the United States · 1983
- Lopez v. DavisSupreme Court of the United States · 2001
- D.P. Muth J.P. Muth v. United StatesCourt of Appeals for the Fourth Circuit · 1993
- Lantz v. Comm'rUnited States Tax Court · 2009
5 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- United States v. EdwardsCourt of Appeals for the Fourth Circuit · 2011
- Doe 1 v. CooperCourt of Appeals for the Fourth Circuit · 2016
- Shari Nauflett v. Commissioner of IRSCourt of Appeals for the Fourth Circuit · 2018
- Haag v. ShulmanCourt of Appeals for the First Circuit · 2012
- Torrisi v. Comm'rUnited States Tax Court · 2011
4 more not listed; retrieve them via the Exa API.