Tag Archives: SPOUSAL ABUSE

INNOCENT SPOUSE CASE OF THE MONTH – FEBRUARY, 2012: WHAT WAS THIS SPOUSE THINKING?

The Innocent Spouse case of the month is Ladehoff v Commissioner, T.C. Summary Opinion 2012-15 (February 27, 2012).  This case was heard under the Small tax case procedures, elected by the petitioner under Section 7463, and may not be cited … Continue reading

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