Legal Opinion
James A. Guth, and Arlys M. Guth v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided March 1, 1990No. 88-7034PublishedCited by 67 opinions
1Opinion of the Court
PREGERSON, Circuit Judge:
The government challenges the Tax Court’s determination that Arlys Guth was entitled to relief from tax liability under the tax code’s “innocent spouse” provision, 26 U.S.C. § 6013(e) (1989). We affirm the Tax Court’s decision.
FACTS
Arlys Guth has only limited knowledge of financial matters. Arlys married James Guth in 1977. They were separated in 1982, and divorced in 1983. During the six years of their marriage, James Guth handled all the family’s finances. He controlled the joint checking account, paid all the bills, handled the credit cards, and prepared their…
2Cases cited14 opinions
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Joyce Purcell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- Madeline M. Stevens v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1989
- Patricia A. Price v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1989
- Howard B. Quinn and Charlotte J. Quinn v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1975
9 more not listed; retrieve them via the Exa API.
3Cited by67 opinions
- United States v. S. Mohammad MarashiCourt of Appeals for the Ninth Circuit · 1990
- Donald Feldman and Patricia Feldman, A/K/A Patsy Jane Feldman v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1994
- Rebecca Jo Reser v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1997
- Gwen Erdahl v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1991
- Yvonne E. Ness v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1992
62 more not listed; retrieve them via the Exa API.