People of Michigan v. Christopher Scott Woodworth

How courts have described this case

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

• concluding that the “notwithstanding” provision of section 6015(g)(1) does not take precedence over State community property laws which are necessary to define ownership in payments
• concluding that the \notwithstanding\ provision of section 6015(g)(1) ↩ does not take precedence over State community property laws which are necessary to define ownership in payments
• concluding that the “notwithstanding” provision of section 6015(g)(1) does not take precedence over State community property laws which are necessary to define ownership in payments
• holding that a taxpayer entitled to innocent spouse relief was not entitled to a refund of joint tax liabilities paid using community property assets of the marital estate
• holding that a taxpayer entitled to innocent spouse relief was not entitled to a refund of joint tax liabilities paid using community property assets of the marital estate
• holding that a taxpayer entitled to innocent spouse relief was not entitled to a refund of joint tax liabilities paid using community property assets of the marital estate

Source: CourtListener parenthetical corpus (CC0).