Reflections.REFLECTIONS: In John Maier III, 360 F3d 361 (2d Cir. 2004), the court determined that the Tax Court did not have jurisdiction over the petition of the nonelecting spouse spouse A legal marriage partner as defined by state law (i.e., the spouse not seeking equitable equitable adj. 1) just, based on fairness and not legal technicalities. 2) refers to positive remedies (orders to do something, not money damages) employed by the courts to solve disputes or give relief. (See: equity) EQUITABLE. relief). It did not rule on jurisdiction over the petition of an electing spouse, but noted the issue is not free from doubt, citing Kathyryn Chesire, 282 F3d 326 (5th Cir. 2002), and Herbert L. Mitchell Mitchell, city (1990 pop. 13,798), seat of Davison co., SE S.Dak.; inc. 1881. Mitchell is a trade, distribution, and shipping center for a dairy and livestock area. , 292 F3d 800 (DC Cir. 2002). |
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