Sally A. Shea v. Commissioner of Internal Revenue

U.S. Court of Appeals, Sixth Circuit · Decided 1986-01-08

Cited by 139 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

CONTIE, Circuit Judge. Sally Shea appeals from the Tax Court’s decision holding her liable for tax deficiencies and additions for the tax years 1976 and 1977. On June 20, 1984 the Tax Court held that petitioner did not qualify as an “innocent spouse” under 26 U.S.C. § 6013 (e)(1) for either tax yea…

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