Jennie ALLEN, Petitioner-Appellant,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.
United States Court of Appeals, Fifth Circuit.https://leagle.com/images/logo.png
June 11, 1975.
June 11, 1975.
Attorney(s) appearing for the Case
Charles J. Hlavinka, Texarkana, Tex., for petitioner-appellant.
Dennis M. Donohue, Tax Div., Dept. of Justice, Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Chief, Appellate, Sec., Jonathan S. Cohen, Murray S. Horwitz, Attys., Tax Div., Dept. of Justice, Meade Whitaker, Chief Counsel, Edward D. Robertson, I.R.S., Washington, D. C., W. B. Riley, Reg. Counsel, U. S. Treasury Dept., I.R.S., Dallas, Tex., for respondent-appellee.
Before GEWIN, AINSWORTH and MORGAN, Circuit Judges.
United States Court of Appeals, Fifth Circuit.
LEWIS R. MORGAN, Circuit Judge:
Taxpayer, Jennie Allen, appeals from a decision by the Tax Court, 61 T.C. 125 (1974), finding deficiencies due in federal income tax for 1960 and 1961. We reverse the Tax Court's holding that Mrs. Allen is not entitled to the protection of section 6013(e), Internal Revenue Code of 1954, 26 U.S.C. § 6013(e), the "innocent spouse" statute, for tax year 1960, and affirm its holding that certain items...
Let's get started
Welcome to the leading source of independent legal reporting Sign on now to see your case. Or view more than 10 million decisions and orders.
Updated daily.
Uncompromising quality.
Complete, Accurate, Current.
Listed below are the cases that are cited in this Featured Case. Click the citation to see the full
text of the cited case. Citations are also linked in the body of the Featured Case.
Cited Cases
No Cases Found
Listed below are those cases in which this Featured Case is cited. Click on the case name to see the
full text of the citing case.
