Joyce Purcell v. Commissioner of Internal Revenue

U.S. Court of Appeals, Sixth Circuit · Decided 1987-10-05

Cited by 221 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

NATHANIEL R. JONES, Circuit Judge, concurring. I concur in today’s affirmance of the tax court’s decision denying appellant relief under the “innocent spouse” provision of the Internal Revenue Code, 26 U.S.C. § 6013 (e) (Supp. III 1985). I write separately only to register my disagreement with the court’s attempt to distinguish the recent decision in Shenker v. Commis…

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