Porter v. Comm'r
United States Tax Court
P applied for relief from joint and several liability for additional tax under sec. 72(t), I.R.C., related to a distribution her husband received from his individual retirement account. R denied P's application for relief. P petitioned this Court to seek our determination whether she is entitled to relief under sec. 6015(f), I.R.C.
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P applied for relief from joint and several liability for additional tax under sec. 72(t), I.R.C., related to a distribution her husband received from his individual retirement account. R denied P's application for relief. P petitioned this Court to seek our determination whether she is entitled to relief under sec. 6015(f), I.R.C. Held: In determining whether P is entitled to equitable relief under sec. 6015(f), I.R.C., we apply a de novo standard of review, not an abuse of discretion standard of review. Held, further: P is entitled to equitable relief under sec. 6015(f), I.R.C. Held,…
1DissentWells, J.
I agree with and have joined Judge Gustafson’s thorough and well-reasoned dissent. I respectfully write separately to address an issue that Judge Gustaf-son does not address in his dissent but is raised by concurring Judges and to point to additional reasons for not abandoning the abuse of discretion standard of review in section 6015(f) cases.
Judges Halpern and Holmes indicate that it would be incongruous to apply the abuse of discretion standard of review on the basis of trial evidence that the “Appeals officer” had never seen.1 They apparently believe that the Commissioner’s exercise of…
2Cases cited19 opinions
- Firestone Tire & Rubber Co. v. BruchSupreme Court of the United States · 1989
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Thor Power Tool Co. v. CommissionerSupreme Court of the United States · 1979
- John R. Sand & Gravel Co. v. United StatesSupreme Court of the United States · 2008
- Hebra A. Berry v. Ciba-Geigy CorporationCourt of Appeals for the Fourth Circuit · 1985
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