Legal Opinion
Sol Lessinger and Edith Lessinger v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided March 29, 1989No. 502, Docket 88-4110PublishedCited by 18 opinions
1Opinion of the Court
OAKES, Chief Judge:
Taxpayers Sol and Edith Lessinger appeal from that portion of a decision of the United States Tax Court, Charles E. Clapp II, Judge, finding them liable for income taxes of $113,242.55 for the tax year 1977 and $608.50 for the tax year 1978. Lessinger v. Commissioner, 85 T.C. 824 (1985). Because Ms. Lessinger argues that she is an “innocent spouse” and should escape any liability that may be imposed on her husband, see I.R.C. § 6013(e) (Supp. IV 1986), we will review the question of Mr. Lessinger’s liability first. We will refer to him as the taxpayer.
The Tax Court found,…
2Cases cited24 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- United States v. Kirby Lumber CoSupreme Court of the United States · 1931
- Benjamin D. And Madeline Prentice Gilbert v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1957
- United States v. HendlerSupreme Court of the United States · 1938
- Diedrich v. CommissionerSupreme Court of the United States · 1982
19 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- The Black & Decker Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 2006
- Bokum v. CommissionerUnited States Tax Court · 1990
- Patricia A. Price v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1989
- Estate of Burton W. Kanter, Deceased, Joshua S. Kanter, and Naomi Kanter v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 2003
- Walter A. Utley and Vermelle S. Utley v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
13 more not listed; retrieve them via the Exa API.