Legal Opinion
Ordlock v. Commissioner
Court of Appeals for the Ninth Circuit
Decided July 24, 2008No. 06-74539PublishedCited by 20 opinions
1Opinion of the Court
PREGERSON, Circuit Judge:
Lois E. Ordlock appeals the Tax Court’s determination that she is ineligible for a refund under 26 U.S.C. § 6015 1 for payments on her husband’s tax debt paid from their community property. After reviewing the language and legislative history of § 6015, we affirm the decision of the Tax Court.
BACKGROUND
Lois Ordlock and her husband, Bayard M. Ordlock, live in California, a community property state. The Ordlocks filed joint federal income tax returns in California for the years 1982, 1983, and 1984. Because all three returns understated the Ordlocks’ tax liabilities,…
2Cases cited15 opinions
- Hisquierdo v. HisquierdoSupreme Court of the United States · 1979
- United States v. CraftSupreme Court of the United States · 2002
- McCarthy v. BronsonSupreme Court of the United States · 1991
- Mansell v. MansellSupreme Court of the United States · 1989
- Greyhound Corp. v. Mt. Hood Stages, Inc.Supreme Court of the United States · 1978
10 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- John E. Rogers & Frances L. Rogers v. CommissionerUnited States Tax Court · 2018
- Minihan v. Comm'rUnited States Tax Court · 2012
- In Re McSparranUnited States Bankruptcy Court, D. Montana · 2009
- Ranuio v. Comm'rUnited States Tax Court · 2010
- Revah v. Comm'rUnited States Tax Court · 2010
15 more not listed; retrieve them via the Exa API.