Legal Opinion
Haag v. Shulman
Court of Appeals for the First Circuit
Decided July 2, 2012No. 11-1979PublishedCited by 11 opinions
1Opinion of the Court
TORRUELLA, Circuit Judge.
Taxpayer Kathleen Haag (“Haag”) appeals from the Tax Court’s ruling that she is ineligible for “innocent spouse” relief and may not assert that defense against the government’s continuing attempts to reduce to judgment certain federal income tax liabilities. Because the Tax Court correctly concluded that Haag was not entitled to renew her claim for the relief sought due to res judicata grounds, we affirm.
I. Background
The United States sued Haag and her husband, Robert Haag, (collectively, the “Haags”) in 2002 in the U.S. District Court for the District of…
2Cases cited14 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Federated Department Stores, Inc. v. MoitieSupreme Court of the United States · 1981
- Carl Kale v. Combined Insurance Company of AmericaCourt of Appeals for the First Circuit · 1991
- Havercombe v. Department of Education of Puerto RicoCourt of Appeals for the First Circuit · 2001
- Haag v. United StatesCourt of Appeals for the First Circuit · 2007
9 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Depianti v. Jan-Pro Franchising International, Inc.Court of Appeals for the First Circuit · 2017
- Agua Caliente Band of Cahuilla Indians v. Riverside CountyDistrict Court, C.D. California · 2016
- Haag v. United StatesCourt of Appeals for the First Circuit · 2013
- In re MasonSupreme Court of New Hampshire · 2012
- Rogers v. Comm'r of Internal RevenueCourt of Appeals for the Seventh Circuit · 2018
6 more not listed; retrieve them via the Exa API.