chevron-down Created with Sketch Beta.

Interpreting a Visigothic Spanish Civil Law Tradition to Trump the Internal Revenue Code: Section 6015’s Uneven Application in Community Property States

In Ordlock v. Commissioner, the United States Court of Appeals for the Ninth Circuit, in affirming a decision by the United States Tax Court, held that the Internal Revenue Code did not preempt state community property laws...

Britt Cass Steckman

Access Exclusive Benefits

Members unlock unlimited content, networking opportunities, publications and more.

  • Taxation Section
Join Member Group