Ordinary Income v. Capital Gains on Selling Foreclosed Property WENDELL V. AND SHARON T. GARRISON v. COMMISSIONER U.S. TAX COURT December 1, 2010 Facts: Wendell Garrison, in the years under question, 1998 to 2000, was ...

IRS Failed to Find Taxpayer’s New Address in Innocent Spouse Case TERRELL v. COMMISSIONERU.S. COURT OF APPEALS, 5TH CIRCUIT Docket No. 09-60822 Issue: Whether the taxpayer had filed an innocent spouse relief determination request in ...