· 7/22/1988
Kenneth L. Phillips v. Commissioner of Internal Revenue
Citations
- 851 F.2d 1492
- 271 U.S. App. D.C. 265
- 101 A.L.R. Fed. 685
- 62 A.F.T.R.2d (RIA) 5223
- 1988 U.S. App. LEXIS 9887
- 1988 WL 74875
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- holding that the “clear wording of” § 6013(a) allows spouses to file either separate 4 While the IRM may not bind the Commissioner, it does show the meaning of “separate return” used in everyday tax administration. See Speltz v. Comm’r, 124 T.C. 165, 178 (2005
Source: CourtListener parenthetical corpus (CC0).
Judges: Mikva, Sentelle, Palmieri
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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