Legal Opinion
Commissioner of Internal Revenue v. Gwendolyn A. Ewing, Gwendolyn A. Ewing v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided February 28, 2006No. 04-73237, 04-73699PublishedCited by 83 opinions
1Opinion of the Court
TASHIMA, Circuit Judge.
The Commissioner of Internal Revenue challenges a decision of the United States Tax Court, concluding that Gwendolyn Ewing was entitled to relief under the so-called equitable innocent spouse provision of the Internal Revenue Code (“I.R.C.”), 26 U.S.C. § 6015(f). 1 The Commissioner further contends that the Tax Court did not have jurisdiction to review Ewing’s petition under I.R.C. § 6015(e). 2 Ewing cross-appeals the Tax Court’s failure to order that she be granted a refund of excess taxes paid. We have jurisdiction to review decisions of the Tax Court pursuant to…
2Cases cited27 opinions
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- Kelton Arms Condominium Owners Association, Inc. v. Homestead Insurance CompanyCourt of Appeals for the Ninth Circuit · 2003
- Ashley Hunt Greenwood v. Federal Aviation AdministrationCourt of Appeals for the Ninth Circuit · 1994
- Department of Housing and Urban Development v. RuckerSupreme Court of the United States · 2002
- United States v. KalesSupreme Court of the United States · 1941
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3Cited by83 opinions
- Porter v. Comm'rUnited States Tax Court · 2009
- Sparkman v. CommissionerCourt of Appeals for the Ninth Circuit · 2007
- In Re CarlinUnited States Bankruptcy Court, D. Oregon · 2006
- Theresa E. Bartman v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 2006
- Porter v. Comm'rUnited States Tax Court · 2008
78 more not listed; retrieve them via the Exa API.