Sally A. Shea v. Commissioner of Internal Revenue

How courts have described this case

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

• stating that the former 6013(e)(1) “was adopted to prevent hardships which resulted when one spouse did not report income, thereby leaving the ‘innocent spouse’ to pay the deficiencies”
• \[F]ailure of either party to sign the return * * * renders it invalid[.]\
• under these circumstances, petitioner’s failure to know of the omissions on her tax return resulted from her own failure of prudence; we conclude that petitioner had reason to know of the omissions and opportunity to easily discover them

Source: CourtListener parenthetical corpus (CC0).