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Tax Lawyer, Vol. 63, No. 2 NOTE 553553NOTEInterpreting a Visigothic Spanish Civil Law Tradition to Trump the Internal Revenue Code: Section 6015’s Uneven Application in Community Property StatesI. IntroductionIn 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 for purposes of issuing a refund and that therefore a taxpayer who...