United States Tenth Circuit

Decedent spouse's estate is not entitled to "innocent spouse" relief from the joint and several liability that generally follows from filing a joint income-tax return. Though the marriage did terminate upon her death, decedents are not "individuals," thus 26 U.S.C. section 6015(c) is inapplicable.

Appellate Information

• Decided 12/30/2003
• Published 12/30/2003

Judges

• HARTZ, Circuit Judge., Before MURPHY, PORFILIO, and HARTZ, Circuit Judges.

Court

• United States Tenth Circuit

Counsel

• For Appellant:
  
• Declan J. O'Donnell of O'Donnell Law Offices, PLLC, Castle Rock, CO, for Petitioner-Appellant.


• For Appellees:
  
• Robert J. Branman, Attorney, Tax Division (Eileen J. O'Connor, Assistant Attorney General, and Richard Farber, Attorney, Tax Division, with him on the brief), Department of Justice, Washington, D.C., for Respondent-Appellee.