Quimbee logo
DMCA.com Protection Status
From our private database of 16,800+ case briefs...

Cheshire v. Commissioner

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


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


Holding and Reasoning (King, C.J.)

What to do next…

  1. Unlock this case brief with a free (no-commitment) trial membership of Quimbee.

    You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 450,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.

  2. Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.

    Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.

Here's why 450,000 law students have relied on our case briefs:

  • Written by law professors and practitioners, not other law students. 16,800 briefs, keyed to 224 casebooks. Top-notch customer support.
  • The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
  • Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
  • Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.

Questions & Answers

Have a question about this case?

Sign up for a free 7-day trial and ask it

Sign up for a FREE 7-day trial