Legal Opinion
Mitchell, Herbert v. Cmsnr IRS
Court of Appeals for the D.C. Circuit
Decided June 14, 2002No. 01-1045PublishedCited by 35 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit Judge SENTELLE.
SENTELLE, Circuit Judge:
This case is before us on appeal by the taxpayer from a decision of the Tax Court denying “innocent spouse” relief under 26 U.S.C. § 6015. We affirm that decision for the reasons that follow.
I. Background
The facts necessary to this decision are not in dispute. See Mitchell v. Commissioner, 80 T.C.M. (CCH) 590, 2000 WL 1595695 (2000). Appellant Ella Marie Mitchell was married to Herbert L. Mitchell for many years before his death in 1992. In 1991, Mr. Mitchell received a distribution from the Teacher’s Retirement…
2Cases cited22 opinions
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Joyce Purcell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- Cheshire v. CommissionerUnited States Tax Court · 2000
- Kathryn Cheshire v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 2002
- Patricia A. Price v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1989
17 more not listed; retrieve them via the Exa API.
3Cited by35 opinions
- Alt v. Comm'rUnited States Tax Court · 2002
- Alt v. CommissionerCourt of Appeals for the Sixth Circuit · 2004
- Jonson v. CommissionerCourt of Appeals for the Tenth Circuit · 2003
- Washington v. Comm'rUnited States Tax Court · 2003
- Ewing v. Comm'rUnited States Tax Court · 2004
30 more not listed; retrieve them via the Exa API.