Adkison v. Comr., 592 F.3d 1050 (9th Cir. 2010)

(affirming Tax Court decision, court holds that Tax Court lacked jurisdiction to hear case concerning former spouse who once filed joint return and now, no longer married, and meets certain requirements to claim relief from joint and several liability for tax deficiency because deficiency stemmed from a partnership interest that is subject of an ongoing partnership proceeding; no remedy available until partnership proceedings have finished).