Legal Opinion
Park v. Commissioner
Court of Appeals for the Fifth Circuit
Decided June 30, 1994No. 93-05339PublishedCited by 40 opinions
1Opinion of the Court
KING, Circuit Judge:
Alice P. Jones appeals the decision of the United States Tax Court denying her innocent spouse relief under 26 U.S.C. § 6013(e) and § 6004 of the Technical and Miscellaneous Revenue Act of 1988. Finding no error, we affirm.
I. BACKGROUND
A. Factual BaCKGRound
Harold Park and Alice Jones were married in 1978. Park was a certified public accountant and chief financial officer for Thomas Petroleum Products. Jones is a high school graduate, who completed four or five courses in real estate and is a licensed real estate agent. In 1981, Park left Thomas Petroleum and became the…
2Cases cited16 opinions
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Sonnenborn v. CommissionerUnited States Tax Court · 1971
- 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
11 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Kathryn Cheshire v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 2002
- Westbrook v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
- Rebecca Jo Reser v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1997
- Melinda B. Resser v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1996
- Estate of Moore v. CommissionerCourt of Appeals for the Fifth Circuit · 1995
35 more not listed; retrieve them via the Exa API.