Legal Opinion
United States v. Nancy A. Elam
Court of Appeals for the Ninth Circuit
Decided May 2, 1997No. 95-56073PublishedCited by 15 opinions
1Opinion of the Court
WIGGINS, Circuit Judge:
The Government appeals from a judgment in favor of a taxpayer. Nancy Elam claimed a refund on her 1989 separate tax return, based on half of the overpayment credit, she and her ex-husband had from their 1988 joint return. The district court ruled on summary judgment that the Government could not use the couple’s prenuptial agreement to show that the overpayment arose from her husband’s separate property because the agreement could not bind the Government. Thus, the court found that the Government failed to rebut California’s presumption that the overpayment was…
2Cases cited9 opinions
- Jeanette Jesinger v. Nevada Federal Credit Union, a Federally-Chartered Credit Union Robert W. FleischmanCourt of Appeals for the Ninth Circuit · 1994
- United States v. Walter D. Brodie, United States of America v. Nancy A. BrodieCourt of Appeals for the Ninth Circuit · 1988
- Ruth Gordon v. United StatesCourt of Appeals for the Eleventh Circuit · 1985
- Helvering v. HickmanCourt of Appeals for the Ninth Circuit · 1934
- Rosen v. United StatesDistrict Court, E.D. Pennsylvania · 1975
4 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Kleinfeldt v. Russell (In Re Kleinfeldt)Bankruptcy Appellate Panel of the Tenth Circuit · 2002
- Carlson v. Moratzka (In Re Carlson)United States Bankruptcy Appellate Panel for the Eighth Circuit · 2008
- Somerset Regional Water v.Court of Appeals for the Third Circuit · 2020
- In Re Wdh Howell, LLCUnited States Bankruptcy Court, D. New Jersey · 2003
- In Re PalmerUnited States Bankruptcy Court, D. Montana · 2011
10 more not listed; retrieve them via the Exa API.