Legal Opinion
Kenneth L. Phillips v. Commissioner of Internal Revenue
Court of Appeals for the D.C. Circuit
Decided July 22, 1988No. 87-1398PublishedCited by 77 opinions
1Opinion of the Court
Opinion for the Court filed by Circuit Judge MIKVA.
MIKVA, Circuit Judge:
The appellee, Kenneth L. Phillips, petitioned the Internal Revenue Service (IRS) challenging the Commissioner’s determination that he was deficient in tax payments for the years 1979, 1980, and 1981. The deficiency arises from the IRS’s refusal to permit the appellee to file joint returns for the years in question. It is agreed by both parties that if the appellee’s tax liability were calculated at joint return rates he would not owe any taxes. The IRS contends, however, that he was statutorily ineligible to file joint…
2Cases cited15 opinions
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- United States v. TurketteSupreme Court of the United States · 1981
- American Tobacco Co. v. PattersonSupreme Court of the United States · 1982
- Piper v. Chris-Craft Industries, Inc.Supreme Court of the United States · 1977
- Badaracco v. CommissionerSupreme Court of the United States · 1984
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3Cited by77 opinions
- Wheeler v. Comm'rUnited States Tax Court · 2006
- Rauenhorst v. Comm'rUnited States Tax Court · 2002
- Frank E. & Mildred E. Rickel v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1990
- Cabirac v. Comm'rUnited States Tax Court · 2003
- Coastal Petroleum Refiners, Inc. v. CommissionerUnited States Tax Court · 1990
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