Eighth Circuit Will Join Together
See my blogpost “Whom the Preparer Puts Asunder,” 1/13/14.
Well, Eighth Circuit did buy the much-contemned Glaze decision, and reversed Judge Nega.
See Isaak Abdi Ibrahim v. Com’r, No. 14-2070, 6/10/15.
So in Eighth Circuit country filing HOH is not filing a “separate return” for Section 6013(b)(1) purposes.
Looks like my correspondent Kathryn Sedo, Esq., gets a belated Taishoff “Well Done.”
But I will reiterate my statement from my two-year-old blogpost: “Of course, a single Court of Tax Appeals, having national jurisdiction over a national tax, would eliminate these mental gyrations.”
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