Legal Opinion
Doyle v. Commissioner IRS
Court of Appeals for the Third Circuit
Decided April 20, 2004No. 03-2907UnpublishedCited by 9 opinions
1Opinion of the Court
OPINION OF THE COURT
SHADUR, District Judge.
Nancy Doyle (“Nancy”) has appealed a ruling by the United States Tax Court that the Commissioner of Internal Revenue (“Commissioner”) (1) was correct to deny Nancy relief under 26 U.S.C. § 6015(b)(1), part of the Internal Revenue Code (“Code”), 1 from her joint and several tax liability with her husband Richard and (2) did not abuse his discretion when he denied her relief under Section 6015(f). Because the Tax Court did not commit clear error in making either determination, we affirm its decision in both respects.
Nancy and the Commissioner…
2Cases cited10 opinions
- Bokum v. CommissionerUnited States Tax Court · 1990
- Kathryn Cheshire v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 2002
- Jonson v. Comm'rUnited States Tax Court · 2002
- Patricia A. Price v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1989
- Richard D. Bokum, Ii, Margaret B. Bokum v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1993
5 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Winnie Greer v. Comm'r of Internal RevenueCourt of Appeals for the Sixth Circuit · 2010
- Blonde Grayson Hall, Neal Hall, Administrator and Neal Hall v. CommissionerUnited States Tax Court · 2014
- Kazazian v. Comm'rUnited States Tax Court · 2017
- Lindsey Jones v. CommissionerUnited States Tax Court · 2019
- Mullins v. Comm'rUnited States Tax Court · 2010
4 more not listed; retrieve them via the Exa API.