Reflections.

• Author: O'Driscoll, David
• Position: Tax Trends: Recent Cases and Rulings

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 (i.e., the spouse not seeking 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...