Author's articles
Ordinary Income v. Capital Gains on Selling Foreclosed Property
By Priscila Santos · 13 years ago
Ordinary Income v. Capital Gains on Selling Foreclosed Property
WENDELL V. AND SHARON T. GARRISON v. COMMISSIONER
U.S. TAX COURT
December 1, 2010
Facts: Wendell Garrison, in the years under question, 1998 to 2000, was ...
IRS Failed to Find Taxpayer’s New Address in Innocent Spouse Case
By Priscila Santos · 13 years ago
IRS Failed to Find Taxpayer’s New Address in Innocent Spouse Case
TERRELL v. COMMISSIONERU.S. COURT OF APPEALS, 5TH CIRCUIT
Docket No. 09-60822
Issue: Whether the taxpayer had filed an innocent spouse relief determination request in ...