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WISSING v. C. I. R.

No. 20775.

441 F.2d 533 (1971)

Betty Bell WISSING, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

April 13, 1971.

Attorney(s) appearing for the Case

Henry J. Burt, Jr., Louisville, Ky., for petitioner-appellant.

Richard W. Perkins, Atty., Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee; Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Paul M. Ginsburg, Attys., Tax Div., Dept. of Justice, Washington, D. C., on brief.

Before WEICK, CELEBREZZE, and BROOKS, Circuit Judges.

ORDER

PER CURIAM.

This appeal is from a decision of the Tax Court that the appellant is jointly and severally liable with her ex-husband for income taxes on unreported income in 1963, 1964, and 1965, under authority of section 6013(d) (3) of the Internal Revenue Code of 1954, 26 U.S.C. § 6013 (d) (3), which unequivocally provides that "if a joint return is made, * * * the liability with respect to the tax shall be joint and several." It is undisputed...

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