Legal Opinion
Philip Friedman, Anna Friedman v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided April 26, 1995No. 569, Docket 94-4014PublishedCited by 27 opinions
1Opinion of the Court
CARDAMONE, Circuit Judge:
Individuals filing a joint tax return, often married couples, are jointly and severally liable for any tax liability found due and for any penalties and additions to tax. Congress has provided that such joint and several tax liability may sometimes be waived to avoid working a grave injustice to one spouse of the married couple, the so-called “innocent spouse.” Anna Friedman (appellant or taxpayer) appeals from a November 30, 1993 decision of the tax court (Gerber, J.) that found she did not qualify for relief as an “innocent spouse” under Internal Revenue Code…
2Cases cited21 opinions
- Joyce Purcell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- Bokum v. CommissionerUnited States Tax Court · 1990
- 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
- Richard D. Bokum, Ii, Margaret B. Bokum v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1993
16 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Tiffany (NJ) Inc. v. eBay Inc.Court of Appeals for the Second Circuit · 2010
- Alt v. CommissionerCourt of Appeals for the Sixth Circuit · 2004
- Rebecca Jo Reser v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1997
- Van Scoten v. CommissionerCourt of Appeals for the Tenth Circuit · 2006
- Melinda B. Resser v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1996
22 more not listed; retrieve them via the Exa API.