Anthony Perez v. City of Fresno

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How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• noting that if a joint return is made, liability with respect to the tax shall be joint and several
• stating that the pre-TEFRA approach \resulted in duplication of administrative and judicial resources and sometimes in inconsistent results as between partners\
• “[T]he filing of a joint return does not have the effect of converting the income of one spouse into the income of another.”
• “[I]f a partner treats items inconsistently with the partnership’s treatment of those items, a deficiency may be assessed against the partner without notice, as a ‘computational adjustment.’”
• “[T]he filing of a joint return does not have the effect of converting the income of one spouse into the income of another.” (citing McClelland v. Massinga, 786 F.2d 1205, 1210 (4th Cir. 1986)); Gordon v. United States, 757 F.2d 1157, 1160 (11th Cir. 1985

Source: CourtListener parenthetical corpus (CC0).