Legal Opinion
In Re Marianne Hopkins, Debtor. Marianne Hopkins v. United States
Court of Appeals for the Ninth Circuit
Decided June 17, 1998No. 97-15936PublishedCited by 14 opinions
1Opinion of the Court
GOODWIN, Circuit Judge:
Chapter 7 debtor, Marianne Hopkins, brought an adversary proceeding against the Internal Revenue Service (“IRS”) to void certain tax hens assessed against her separate property because of joint tax returns she and her husband filed for the tax years 1982, 1983, and 1984. Ms. Hopkins argued that she was entitled to relief under the “innocent spouse” provisions of § 6013(e) of the Internal Revenue Code. The bankruptcy court concluded that Ms. Hopkins could not raise an “innocent spouse” defense after already having signed a closing agreement under § 7121(b) of the…
2Cases cited7 opinions
- In Re Claremont Acquisition Corporation, Inc. Claremont Pontiac/gmc Truck, Inc. Claremont Ford, Inc. Claremont Cadillac, Inc. Claremont Isuzu, Inc. And Claremont Hyundai, Inc., Debtors. Cal Worthington Cal Worthington Dodge, Inc. And Claremont Acquisition Corporation, Inc. v. General Motors Corporation, in Re Claremont Acquisition Corporation, Inc. Claremont Pontiac/gmc Truck, Inc. Claremont Ford, Inc. Claremont Cadillac, Inc. Claremont Isuzu, Inc. And Claremont Hyundai, Inc., Debtors. General Motors Corporation v. Cal Worthington Cal Worthington Dodge, Inc. Claremont Acquisition Corporation, Inc. Claremont Pontiac/gmc Truck, Inc. Claremont Ford, Inc. Claremont Cadillac, Inc. Claremont Isuzu, Inc. And Claremont Hyundai, Inc.Court of Appeals for the Ninth Circuit · 1997
- In Re Spendthrift Farm, Inc., Debtor. Spendthrift Farm, Inc. v. United StatesCourt of Appeals for the Sixth Circuit · 1991
- Miller v. Internal Revenue Service (In Re Miller)United States Bankruptcy Appellate Panel for the Ninth Circuit · 1994
- States Steamship Company v. Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1982
- United States v. BryantCourt of Appeals for the Eighth Circuit · 1994
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Manko v. Comm'rUnited States Tax Court · 2006
- Hopkins v. Comm'rUnited States Tax Court · 2003
- S & O Liquidating Partnership v. Commissioner of Internal Revenue, Appeals of David Beach, Robert M. Berliner, Jay I. BorowCourt of Appeals for the Seventh Circuit · 2002
- Cinema '84 v. CommissionerCourt of Appeals for the Second Circuit · 2002
- Grossman v. United StatesUnited States Court of Federal Claims · 2003
9 more not listed; retrieve them via the Exa API.