Legal Opinion
Purificato v. Commissioner
Court of Appeals for the Third Circuit
Decided November 10, 1993No. 92-7659PublishedCited by 13 opinions
1Opinion of the Court
OPINION OF THE COURT
ALITO, Circuit Judge:
This is an appeal from a decision of the United States Tax Court holding that Marie and Catherine Purifieato are not entitled to relief under the so-called “innocent spouse” provision of the income tax laws, 26 U.S.C. § 6013(e), and that therefore each is jointly and severally liable with her husband for amounts due as a result of the understatement of taxes on their joint returns for 1981, 1982, and 1983. We affirm.
I
Marie Purifieato is married to William Purifieato, and Catherine Purifieato is married to William’s brother John. William and John owned…
2Cases cited9 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Joyce Purcell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- Madeline M. Stevens v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1989
- Estate of Krock v. CommissionerUnited States Tax Court · 1989
- Walter Demkowicz and Dorothy Demkowicz v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1977
4 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Park v. CommissionerCourt of Appeals for the Fifth Circuit · 1994
- Mitchell, Herbert v. Cmsnr IRSCourt of Appeals for the D.C. Circuit · 2002
- Philip Friedman, Anna Friedman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1995
- Michaud v. United StatesDistrict Court, D. New Hampshire · 1997
- Robinson v. CommissionerUnited States Tax Court · 1994
8 more not listed; retrieve them via the Exa API.