1. Home
  2. Browse Decisions
  3. F.3d
  4. 533 F.3d
  5. 533 F.3d 1136 (2008)
 

ORDLOCK v. C.I.R.

No. 06-74539.

533 F.3d 1136 (2008)

Lois E. ORDLOCK, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed July 24, 2008.

Attorney(s) appearing for the Case

Clayton J. Vreeland, Vreeland Law Firm, Inc., Los Angeles, CA, for the petitioner-appellant.

Teresa E. McLaughlin and Rachel I. Wollitzer, Tax Division, United States Department of Justice, Washington, D.C., for the respondent-appellee.

Before: HARRY PREGERSON, D.W. NELSON, and FERDINAND F. FERNANDEZ, Circuit Judges.

PREGERSON, Circuit Judge:

Lois E. Ordlock appeals the Tax Court's determination that she is ineligible for a refund under 26 U.S.C. § 60151 for payments on her husband's tax debt paid from their community property. After reviewing the language and legislative history of § 6015, we affirm the decision of the Tax Court.

BACKGROUND

Lois Ordlock and her husband, Bayard M. Ordlock, live in California, a community...

Let's get started

Leagle.com

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.

Citing Cases