Bland v. Comm'r
United States Tax Court
P filed joint Federal income tax returns with her husband H for the 2000 and 2002 taxable years. Following H's death, P seeks relief from joint and several liability under sec. 6015(f), I.R.C., with respect to the 2000 and 2002 tax liabilities. Held: P is not entitled to relief from joint and several liability pursuant to sec. 6015(f), I.R.C., with respect to her 2000 and 2002 taxable years.
1Opinion of the Court
SUZANNE BLAND, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bland v. Comm'r
Docket No. 868-09
United States Tax Court
T.C. Memo 2011-8; 2011 Tax Ct. Memo LEXIS 6; 101 T.C.M. (CCH) 1023;
January 11, 2011, Filed
Decision will be entered for respondent.
P filed joint Federal income tax returns with her husband H for the 2000 and 2002 taxable years. Following H's death, P seeks relief from joint and several liability under sec. 6015(f), I.R.C., with respect to the 2000 and 2002 tax liabilities. Held: P is not entitled to relief from joint and several liability pursuant to sec. 6015(f),…
2Cases cited7 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- National Life Insurance v. United StatesSupreme Court of the United States · 1928
- Porter v. Comm'rUnited States Tax Court · 2009
- Lantz v. Comm'rUnited States Tax Court · 2009
- Lantz v. CommissionerCourt of Appeals for the Seventh Circuit · 2010
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016