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U.S. 10th Circuit Court of Appeals
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JONSON v. COMM'R OF INTERNAL REVENUE (12/30/03 - No. 02-9009)
Decedent spouse's estate is not entitled to "innocent spouse" relief
from the joint and several liability that generally follows from filing
a joint income-tax return. Though the marriage did terminate upon her
death, decedents are not "individuals," thus 26 U.S.C. section 6015(c)
is inapplicable.

To read the full text of this opinion, go to:
http://laws.lp.findlaw.com/10th/029009.html   
JONSON v. COMM'R OF INTERNAL REVENUE (12/30/03 - No. 02-9009)
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