Legal Opinion
Sally A. Shea v. Commissioner of Internal Revenue
Court of Appeals for the Sixth Circuit
Decided January 8, 1986No. 85-1087PublishedCited by 117 opinions
1Opinion of the Court
CONTIE, Circuit Judge.
Sally Shea appeals from the Tax Court’s decision holding her liable for tax deficiencies and additions for the tax years 1976 and 1977. On June 20, 1984 the Tax Court held that petitioner did not qualify as an “innocent spouse” under 26 U.S.C. § 6013(e)(1) for either tax year, and that she was liable for the 1977 tax deficiencies even though she had not personally signed the tax return.
I
Sally Shea was married to Kenneth Shea from 1952 until his death on December 22, 1978. For every year preceding 1976 and 1977, and the year following Kenneth Shea’s death, Sally Shea had…
2Cases cited10 opinions
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Sonnenborn v. CommissionerUnited States Tax Court · 1971
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Howard B. Quinn and Charlotte J. Quinn v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1975
- Quinn v. CommissionerUnited States Tax Court · 1974
5 more not listed; retrieve them via the Exa API.
3Cited by117 opinions
- Joyce Purcell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- Bokum v. CommissionerUnited States Tax Court · 1990
- Madeline M. Stevens v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1989
- Alt v. CommissionerCourt of Appeals for the Sixth Circuit · 2004
- Patricia A. Price v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1989
112 more not listed; retrieve them via the Exa API.