Legal Opinion
Nancy Rubel v. Commissioner Internal Revenue
Court of Appeals for the Third Circuit
Decided May 9, 2017No. 16-3526PublishedCited by 9 opinions
1Opinion of the Court
OPINION
SHWARTZ, Circuit Judge.
Nancy Rubel appeals the United States Tax Court’s dismissal of her petition for lack of jurisdiction. Because Rubel failed to file her petition by the deadline set forth in 26 U.S.C. § 6015(e)(1)(A), and because that deadline is jurisdictional, the Tax Court properly dismissed her petition, and we will affirm.
I
Generally, when spouses file a joint tax return, each spouse is jointly and severally liable for the tax due. 26 U.S.C. § 6013(d); Callaway v. Comm’r, 231 F.3d 106, 111 (2d Cir. 2000). Under § 6015(c), a jointly filing spouse may seek relief from joint and…
2Cases cited19 opinions
- Arbaugh v. Y & H Corp.Supreme Court of the United States · 2006
- Landgraf v. USI Film ProductsSupreme Court of the United States · 1994
- Zipes v. Trans World Airlines, Inc.Supreme Court of the United States · 1982
- Henderson v. ShinsekiSupreme Court of the United States · 2011
- Reed Elsevier, Inc. v. MuchnickSupreme Court of the United States · 2010
14 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Said Hassen v. Government of the Virgin IslanCourt of Appeals for the Third Circuit · 2017
- United States v. Eric KalbCourt of Appeals for the Third Circuit · 2018
- Myers v. Comm'r of Internal Revenue ServiceCourt of Appeals for the D.C. Circuit · 2019
- Matuszak v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2017
- Shari Nauflett v. Commissioner of IRSCourt of Appeals for the Fourth Circuit · 2018
4 more not listed; retrieve them via the Exa API.