Legal Opinion
Commissioner v. Neal
Court of Appeals for the Eleventh Circuit
Decided February 10, 2009No. 06-14357PublishedCited by 32 opinions
1Opinion of the Court
WILSON, Circuit Judge:
The Commissioner of the Internal Revenue Service (the “IRS”) appeals the decision of the Tax Court granting Ruth E. Neal equitable relief pursuant to the innocent spouse provision of Internal Revenue Code, 26 U.S.C. § 6015(f), for the portion of unpaid federal income taxes attributable to the income of Neal’s ex-husband for tax years 1993, 1994, and 1995. The total amount in controversy, exclusive of interest and penalties, is $278,996.
In this case, the Tax Court conducted a trial and granted Neal equitable relief. Both parties agree that the Tax Court appropriately used…
2Cases cited26 opinions
- Dickinson v. ZurkoSupreme Court of the United States · 1999
- James v. United StatesSupreme Court of the United States · 1961
- Dickinson v. ZurkoSupreme Court of the United States · 1999
- Greenberg's Express, Inc. v. CommissionerUnited States Tax Court · 1974
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
21 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Lantz v. CommissionerCourt of Appeals for the Seventh Circuit · 2010
- Wilson v. CommissionerCourt of Appeals for the Ninth Circuit · 2013
- Winnie Greer v. Comm'r of Internal RevenueCourt of Appeals for the Sixth Circuit · 2010
- Philip Long v. Commissioner of IRSCourt of Appeals for the Eleventh Circuit · 2014
- Batchelor-Robjohns v. United StatesCourt of Appeals for the Eleventh Circuit · 2015
27 more not listed; retrieve them via the Exa API.