Legal Opinion
Gwen Erdahl v. Commissioner of Internal Revenue
Court of Appeals for the Eighth Circuit
Decided April 8, 1991No. 90-1926PublishedCited by 42 opinions
1Opinion of the Court
BOWMAN, Circuit Judge.
Gwen Erdahl appeals the decision of the tax court, Erdahl v. Commissioner, T.C. Memo. 1990-101 (Feb. 28, 1990), denying relief to her under the innocent spouse provision of the Internal Revenue Code. 26 U.S.C. § 6013(e) (1988). Relief was denied because the tax court determined that Mrs. Erdahl knew or should have known of the substantial understatement of tax on the joint return she filed with her ex-husband for the 1982 tax year. On appeal Mrs. Erdahl argues that the tax court applied an incorrect legal standard in its determination that she is ineligible for relief as…
2Cases cited10 opinions
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- 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
5 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Kathryn Cheshire v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 2002
- Jonson v. Comm'rUnited States Tax Court · 2002
- Jacquelyn Hayman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1993
- Rebecca Jo Reser v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1997
- Lucille E. Kistner F/k/a/ Lucille E. Weasel v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1994
37 more not listed; retrieve them via the Exa API.