Cloud v. Wiley

How courts have described this case

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

• “If a taxpayer elects to limit his liability by raising an innocent spouse defense in Tax Court, but subsequently files a refund claim in this Court or a district court, § 6015(e)(3

Source: CourtListener parenthetical corpus (CC0).