In Uncategorized on 01/05/2017 at 01:25

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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