Mora v. Comm'r
United States Tax Court
H invested in a tax shelter limited partnership that passed through substantial losses that were claimed on the joint Federal income tax returns H and W filed for the taxable years 1985 and 1986, and disallowed by R. After H and W were divorced W sought relief from joint and several liability. R denied W's request for relief from joint and several liability under sec. 6015(b) and (c), I.R.C., on the ground that W had knowledge of the items giving rise to the deficiencies.
Read the full summary
H invested in a tax shelter limited partnership that passed through substantial losses that were claimed on the joint Federal income tax returns H and W filed for the taxable years 1985 and 1986, and disallowed by R. After H and W were divorced W sought relief from joint and several liability. R denied W's request for relief from joint and several liability under sec. 6015(b) and (c), I.R.C., on the ground that W had knowledge of the items giving rise to the deficiencies. Held, W is not entitled to relief from joint and several liability under sec. 6015(b), I.R.C.; W had reason to know of the…
1Opinion of the Court
Beghe, Judge:
This case is before us on petitioner’s “stand-
alone” petition under section 6015(e)(1)1 for relief from joint and several liability, following respondent’s denial of relief. Intervenor is petitioner’s former spouse, who intervened under section 6015(e)(4) and Rule 325. Intervenor and respondent both contend that petitioner is not entitled to relief under either section 6015(b) or (c).
We sustain respondent’s determination that petitioner is not entitled to relief under section 6015(b) but hold that petitioner is entitled to partial relief under section 6015(c).
FINDINGS OF FACT
Most…
2Cases cited9 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Patricia A. Price v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1989
- Jacquelyn Hayman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1993
- Dolan v. CommissionerUnited States Tax Court · 1965
- James A. Guth, and Arlys M. Guth v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990
4 more not listed; retrieve them via the Exa API.
3Cited by39 opinions
- Hopkins v. Comm'rUnited States Tax Court · 2003
- Adkison v. Comm'rUnited States Tax Court · 2007
- Maier v. Comm'rUnited States Tax Court · 2002
- Drake v. Comm'rUnited States Tax Court · 2004
- Van Arsdalen v. Comm'rUnited States Tax Court · 2004
34 more not listed; retrieve them via the Exa API.