Paul F. Roemer, Jr. And Marcia E. Roemer v. Commissioner of Internal Revenue

U.S. Court of Appeals, Ninth Circuit · Decided 1983-09-22

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ALARCON, Circuit Judge: Paul F. Roemer Jr. (Roemer) and Marcia E. Roemer appeal a decision of the United States Tax Court upholding a determination of deficiencies for their 1975 taxable year. Marcia E. Roemer is a party solely because she signed a joint income tax return with her spouse. We must decide whether the defamation of an individual constitutes…

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