Individual entitled to innocent spouse relief
LINK TO ITEM
Code Sec. 6015
Bishop v. CIR, T.C. Summary Opinion 2018-1
(USTC)
2018-01-04

Divorcee entitled to equitable relief from ex-husband’s tax liability
LINK TO ITEM
Code Sec. 6015
Minton v. CIR, T.C. Memo. 2018-15
(USTC)
2018-02-05

Individual entitled to equitable relief from ex-spouse’s tax liability
LINK TO ITEM
Code Sec. 6015
Heedram v. CIR, TC Memo. 2018-25
(USTC)
2018-03-07

Individual entitled to relief from joint and several liability only for one year
LINK TO ITEM
Code Sec. 6015
Jacobsen v. CIR, T.C. Memo. 2018-115
(USTC)
2018-07-25

Individual entitled to innocent spouse relief
LINK TO ITEM
Code Sec. 6015
Neitzer v. CIR, TC Memo. 2018-156
(USTC)
2018-09-19

Individual entitled to innocent spouse relief; had no knowledge of omitted income
LINK TO ITEM
Code Sec. 6015
Merlo v. CIR, T.C. Summary Opinion 2018-47
(USTC)
2018-09-24