Legal Opinion
Estate of Silvio Ravetti v. United States
Court of Appeals for the Ninth Circuit
Decided October 11, 1994No. 92-15883PublishedCited by 14 opinions
1Opinion of the Court
KLEINFELD, Circuit Judge:
The Estate of one spouse sued in district court to challenge the IRS determination that the other spouse was “innocent” of liability on the joint returns.
FACTS
Silvio and Martha Ravetti were divorced in 1982. They agreed to share tax liability arising out of past returns, and specifically provided for how to apportion liability if Martha were determined to be an “innocent spouse.” Silvio died in 1986. Meanwhile, Martha and the IRS stipulated, and the Tax Court decided pursuant to their stipulation, that she had no liability for additional taxes for 1976, 1977 and 1978,…
2Cases cited6 opinions
- Warth v. SeldinSupreme Court of the United States · 1975
- Graham v. United StatesCourt of Appeals for the Ninth Circuit · 1957
- Al-Kim, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1979
- Associated General Contractors of California, Inc. v. Coalition for Economic EquityCourt of Appeals for the Ninth Circuit · 1991
- Mertens v. BlackCourt of Appeals for the Ninth Circuit · 1991
1 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Corson v. CommissionerUnited States Tax Court · 2000
- Miller v. CommissionerUnited States Tax Court · 2000
- Isaac Baranowicz v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2005
- Dobson v. DobsonCourt of Appeals of Kentucky · 2005
- Zimmerman v. WorleyOhio Court of Appeals · 2009
9 more not listed; retrieve them via the Exa API.