United States Fifth Circuit

District court did not err in calculating "innocent spouse's" hypothetical separate tax liability based on fifty percent of community income, rather than basing it only on the income that she personally received.

Appellate Information

• Decided 12/17/2008
• Published 01/08/2009

Judges

• JENNIFER W. ELROD, Circuit Judge:, Before GARZA and ELROD, Circuit Judges, and HICKS, District Judge.

Court

• United States Fifth Circuit

Counsel

• For Appellant:
  
• Jerry W. Neagle, Houston, TX, for Plaintiff-Appellant.


• For Appellees:
  
• Marion Elizabeth Erickson, Bruce Raleigh Ellisen, U.S. Dept. of Justice, Tax Div., Washington, DC, Jonathan Lee Blacker, U.S. Dept. of Justice, Tax Div., Dallas, TX, for Defendants-Appellees.