« Iowa Supreme Court Rejects, um, Creative Workers Compensation Interpretation | Main | Split on Whether Cases Can be Removed from State Agencies »

August 22, 2008

Ninth Circuit Issues First Impression of Tax Code Provision

Ordlock v. Commissioner of Internal Revenue, __ F.3d ___ (9th Cir. 2008) required the Ninth Circuit to give a first impression interpretation of 26 U.S.C. § 6015 and the interplay between federal income tax law and California community property law. The government won... :-) It is a very interesting analysis, focusing on the meaning of the word "determine" as well as legislative history.

August 22, 2008 | Permalink

TrackBack

TrackBack URL for this entry:
http://www.typepad.com/services/trackback/6a00d8341bfae553ef00e5542ed9b58834

Listed below are links to weblogs that reference Ninth Circuit Issues First Impression of Tax Code Provision:

Comments

Post a comment