Adkison v. Comm'r. of Int'l. Rev., No. 08-70485

In a taxpayer's appeal from a tax court's dismissal of his claim for relief from joint and several tax liability with his spouse under 26 U.S.C. section 6015, the order is affirmed where the deficiency challenged by the taxpayer stemmed from a partnership interest that was the subject of an ongoing partnership proceeding under the Tax Equity and Fiscal Responsibility Act and regulated by a separate set of provisions.

Read Adkison v. Comm'r. of Int'l. Rev., No. 08-70485

Appellate Information

Argued and Submitted September 2, 2009

Filed January 21, 2010

Judges

Opinion by Judge Bybee

Counsel

For Appellant:

Cori Flanders-Palmer, Chicoine & Hallert, P.S., Seattle, WA

For Appellee:

Teresa E. McLaughlin and Randolf L. Hutter, United States Department of Justice, Tax Division, Washington, DC