Legal Opinion
Alt v. Commissioner
Court of Appeals for the Sixth Circuit
Decided June 3, 2004No. 03-1265PublishedCited by 127 opinions
1Opinion of the Court
SUHRHEINRICH, Circuit Judge.
Petitioner-Appellant Rosalinda Alt (Petitioner) appeals the Tax Court’s decision that she is not entitled to innocent spouse relief from joint and several liability pursuant to 26 U.S.C. § 6015 for the taxable years 1982 through 1989. For the reasons that follow, we AFFIRM the decision of the Tax Court.
I. Facts
Petitioner is a seventy-six-year-old married woman. She received her bachelor’s degree from Wayne State University in 1948 and her master’s degree in education from the University of Michigan in 1953. In 1954, Petitioner married her husband, William J. Alt,…
2Cases cited15 opinions
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Alt v. Comm'rUnited States Tax Court · 2002
- Sally A. Shea v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
- Jacquelyn Hayman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1993
- Raymond v. Comm'rUnited States Tax Court · 2002
10 more not listed; retrieve them via the Exa API.
3Cited by127 opinions
- Porter v. Comm'rUnited States Tax Court · 2009
- Wilson v. CommissionerCourt of Appeals for the Ninth Circuit · 2013
- Winnie Greer v. Comm'r of Internal RevenueCourt of Appeals for the Sixth Circuit · 2010
- Haltom v. Comm'rUnited States Tax Court · 2005
- Levy v. Comm'rUnited States Tax Court · 2005
122 more not listed; retrieve them via the Exa API.