Legal Opinion
Joseph M. Michaels and Vicki R. Michaels v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided May 15, 1998No. 97-3864PublishedCited by 18 opinions
1Opinion of the Court
CUMMINGS, Circuit Judge.
On September 29, 1986, the Commissioner of Internal Revenue (“the Commissioner”) issued a notice of tax deficiency to Joseph and Vicki Michaels for the years 1976, 1979, and 1980. In December 1986, the Michaelses petitioned the United States Tax Court for a redetermination of the claimed deficiencies. The parties settled most of the issues surrounding the deficiency notice, but it was left to the Tax Court to decide whether Vicki Michaels was entitled to be treated as an “innocent spouse” under 26 U.S.C. § 6013(e). On June 29, 1995, the Tax Court issued a memorandum…
2Cases cited4 opinions
- American Trucking Associations, Inc. v. Frisco Transportation Co.Supreme Court of the United States · 1958
- Commissioner v. McCoySupreme Court of the United States · 1987
- American Federation of Grain Millers, Local 24 v. Cargill Incorporated and Pillsbury CompanyCourt of Appeals for the Seventh Circuit · 1994
- Michaels v. CommissionerUnited States Tax Court · 1995
3Cited by18 opinions
- Stewart v. Comm'rUnited States Tax Court · 2006
- Cinema '84 v. Comm'rUnited States Tax Court · 2004
- Charles E. Shepherd v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1998
- Estate of Smith v. Comm'rUnited States Tax Court · 2004
- Guralnik v. Comm'rUnited States Tax Court · 2016
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