Ewing v. Comm'r
United States Tax Court
After submitting an application to and receiving an adverse determination from respondent (R), petitioner (P) petitioned this Court to seek our determination whether she is entitled to relief from joint liability under sec. 6015(f), I.R.C.
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After submitting an application to and receiving an adverse determination from respondent (R), petitioner (P) petitioned this Court to seek our determination whether she is entitled to relief from joint liability under sec. 6015(f), I.R.C. R contends that: (1) In making our determination, we may not consider evidence introduced at trial which was not included in the administrative record; and (2) whether or not our review is limited to R's administrative record, P is not entitled to equitable relief under sec. 6015(f), I.R.C. Held: Our determination whether P is entitled to relief under sec.…
1Dissent
Halpern and Holmes, JJ.,
dissenting: This case presents the issue of whether one of the guiding principles of administrative law — the record rule — governs our review of a decision by the Commissioner to deny relief under section 6015(f). The majority concludes that it does not. That conclusion is potentially of great significance because it will likely affect the manner in which we decide other types of cases arising under our expanding nondeficiency jurisdiction.1 Because the majority’s conclusion is contrary to settled principles of administrative law regarding the proper scope of judicial…
2Cases cited28 opinions
- Cooter & Gell v. Hartmarx Corp.Supreme Court of the United States · 1990
- United States v. RaddatzSupreme Court of the United States · 1980
- Vermont Yankee Nuclear Power Corp. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1978
- Camp v. PittsSupreme Court of the United States · 1973
- Florida Power & Light Co. v. LorionSupreme Court of the United States · 1985
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