Eighth Circuit Affirms Denial of Innocent Spouse Relief
Benson, Brian v. Commissioner
- Case NameBrian Benson v. Commissioner
- CourtUnited States Court of Appeals for the Eighth Circuit
- DocketNo. 18-3526
- JudgePer Curiam
- Parallel Citation774 Fed. Appx. 339
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2019-29814
- Tax Analysts Electronic Citation2019 TNTF 150-44
Benson, Brian v. Commissioner
Brian Benson,
Appellant,
v.
Commissioner of Internal Revenue,
Appellee.
United States Court of Appeals
For the Eighth Circuit
Appeal from The United States Tax Court
Submitted: July 30, 2019
Filed: August 2, 2019
[Unpublished]
Before COLLOTON, WOLLMAN, and ERICKSON, Circuit Judges.
PER CURIAM.
Brian Benson appeals from a tax court decision1 which sustained the Commissioner of Internal Revenue's determination denying his request for innocent spouse relief under 26 U.S.C. § 6015.We review the tax court's determination whether to award equitable relief under § 6015(f) for abuse of discretion. We conclude on review of the record that the tax court did not abuse its discretion, and we therefore affirm. See 8th Cir. R. 47B.
- Case NameBrian Benson v. Commissioner
- CourtUnited States Court of Appeals for the Eighth Circuit
- DocketNo. 18-3526
- JudgePer Curiam
- Parallel Citation774 Fed. Appx. 339
- Code Sections
- Subject Area/Tax Topics
- Jurisdictions
- Tax Analysts Document Number2019-29814
- Tax Analysts Electronic Citation2019 TNTF 150-44