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PHILLIPS v. C.I.R.

No. 87-1398.

851 F.2d 1492 (1988)

Kenneth L. PHILLIPS, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, District of Columbia Circuit.

Decided July 22, 1988.

Attorney(s) appearing for the Case

Gilbert S. Rothenberg, Atty., Dept. of Justice, with whom Gary R. Allen, Atty., Dept. of Justice, Washington, D.C., was on the brief for appellant. Michael C. Durney and Michael L. Paup, Attys., Dept. of Justice, Washington, D.C., also entered appearances for appellant.

Jeffrey L. Gould for appellee.

Before MIKVA and SENTELLE, Circuit Judges, and PALMIERI, Senior District Judge.

Opinion for the Court filed by Circuit Judge MIKVA.

MIKVA, Circuit Judge:

The appellee, Kenneth L. Phillips, petitioned the Internal Revenue Service (IRS) challenging the Commissioner's determination that he was deficient in tax payments for the years 1979, 1980, and 1981. The deficiency arises from the IRS's refusal to permit the appellee to file joint returns for the years in question. It is agreed by both parties that if the appellee's tax liability were...

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