Kathryn Cheshire v. Commissioner of Internal Revenue

U.S. Court of Appeals, Fifth Circuit · Decided 2002-02-08

Cited by 230 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

KING, Chief Judge: The Commissioner of Internal Revenue assessed a tax deficiency and associated penalties against Petitioner — Appellant Kathryn Cheshire. In the United States Tax Court, Cheshire asserted claims for innocent spouse relief from the tax deficiency and penalties under § 6015(b), (c), and ffi of the Internal Revenue Code. 26 U.S.C. § 6…

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