Legal Opinion
Yvonne E. Ness v. Commissioner of Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided January 24, 1992No. 90-70393PublishedCited by 42 opinions
1Opinion of the Court
TROTT, Circuit Judge:
Gordon Ness (“Mr. Ness”) claimed a federal income tax deduction of $103,331 in 1981. Of this amount, $67,806 was determined to be nondeductible because it was not considered to be “at risk,” as required by 26 U.S.C. § 465 (1988). Yvonne Ness (“Mrs. Ness”) sought relief under the innocent-spouse provision, which, in certain situations, relieves a spouse of tax liability for the understatement of taxes on joint forms. The Tax Commissioner concluded Mrs. Ness met all the criteria of the innocent-spouse provision except the requirement that the deduction be “grossly…
2Cases cited12 opinions
- United States v. Winston Bryant McConneyCourt of Appeals for the Ninth Circuit · 1984
- Burnet v. Sanford & Brooks Co.Supreme Court of the United States · 1931
- Security Flour Mills Co. v. CommissionerSupreme Court of the United States · 1944
- United States v. David SilvermanCourt of Appeals for the Ninth Circuit · 1988
- Patricia A. Price v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1989
7 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Kearns v. Ford Motor Co.Court of Appeals for the Ninth Circuit · 2009
- Rigoberto Yepes-Prado v. U.S. Immigration and Naturalization ServiceCourt of Appeals for the Ninth Circuit · 1993
- Freeman v. Directv, Inc.Court of Appeals for the Ninth Circuit · 2006
- Richard D. Bokum, Ii, Margaret B. Bokum v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1993
- Nevada Power Co. v. Monsanto Co.District Court, D. Nevada · 1995
37 more not listed; retrieve them via the Exa API.