Legal Opinion
Jonson v. Commissioner
Court of Appeals for the Tenth Circuit
Decided December 30, 2003No. 02-9009PublishedCited by 105 opinions
1Opinion of the Court
HARTZ, Circuit Judge.
This appeal presents the fearsome twosome of death and taxes with a new twist. A decedent’s estate contends that the decedent’s death freed her estate of income taxes due for a tax year long preceding her death.
Under the Internal Revenue Code’s innocent-spouse provision, relief from the joint and several liability that generally follows from filing a joint income-tax return may be available to a spouse who is no longer married to or is legally separated from the culpable spouse, or who has not lived with that spouse for one year. See 26 U.S.C. § 6015(c). Here, the estate…
2Cases cited5 opinions
- Jonson v. Comm'rUnited States Tax Court · 2002
- Mitchell, Herbert v. Cmsnr IRSCourt of Appeals for the D.C. Circuit · 2002
- United States v. New MexicoCourt of Appeals for the Tenth Circuit · 1976
- McLaughlin v. CraigSupreme Court of Colorado · 1947
- LDL Research & Development II, Ltd. v. CommissionerCourt of Appeals for the Tenth Circuit · 1997
3Cited by105 opinions
- Porter v. Comm'rUnited States Tax Court · 2009
- Ewing v. Comm'rUnited States Tax Court · 2004
- Michigan Flyer LLC v. Wayne County Airport AuthorityCourt of Appeals for the Sixth Circuit · 2017
- Porter v. Comm'rUnited States Tax Court · 2008
- Taproot Administrative Services, Inc. v. CommissionerCourt of Appeals for the Ninth Circuit · 2012
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