Judge Joel Gerber welcomes back an old friend, Ella Tseytin, Mrs. Secret Agent. Ella tells Judge Gerber that 3 Cir sent her, after they put the hems on her husband Michael, the Secret Agent.

The backstory you can find in my blogpost “The Secret Agent?” 12/29/15. The hems are found in extenso in Michael Tsyetin; Ella Tseytin, Docket No. 16-1674, decided 8/18/17, by a unanimous bench.

But notwithstanding 3 Cir’s stitching-up of Michael, Ella is innocent. Nevertheless, she got stitched up as well, so Judge Gerber gets to undo the stitches.

“One final matter remains: Michael Tseytin’s wife, Ella Tseytin, is also an appellant and a party to this appeal. Both the Commissioner and the Appellants agree that she was inadvertently and erroneously held liable in the Tax Court for her husband’s tax deficiencies. We will remand the case to the Tax Court to provide it an opportunity to address the issue.” Decision, Item IV.

Judge Gerber got the gladsome news today. Michael Tseytin & Ella Tseytin, Docket No, 354-12, filed 7/6/18.