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Cheshire v. Commissioner

United States Court of Appeals for the Fifth Circuit
282 F.3d 326 (2002)


Facts

Kathryn Cheshire (plaintiff) was married to David Cheshire until their divorce in 1995. In 1992, David received a retirement distribution, which was reported on that year’s jointly filed tax return. The Cheshires paid off the mortgage on their marital residence and reported the amount as a tax deduction from the retirement distribution. David lied to Kathryn by telling her that he had consulted a certified public accountant and that the retirement distribution used to pay off the mortgage was not taxable. Kathryn later received the marital residence as part of the divorce award. The commissioner of internal revenue (commissioner) (defendant) determined that the money used to pay off the mortgage should not have been deducted. Kathryn sought relief as an innocent spouse in the United States Tax Court. The tax court denied relief, and Kathryn appealed.

Rule of Law

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Issue

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Holding and Reasoning (King, C.J.)

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  • A "yes" or "no" answer to the question framed in the issue section;
  • A summary of the majority or plurality opinion, using the CREAC method; and
  • The procedural disposition (e.g. reversed and remanded, affirmed, etc.).

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