Legal Opinion
Emilia R. Pietromonaco v. Commissioner Internal Revenue Service
Court of Appeals for the Ninth Circuit
Decided September 2, 1993No. 92-70101PublishedCited by 24 opinions
1Opinion of the Court
FERNANDEZ, Circuit Judge:
Emilia Pietromonaco (“Emilia”) appeals from the Tax Court’s decision that she was ineligible for relief from tax liability under the “innocent spouse” provision, 26 U.S.C. § 6013(e) (1990). 1 Emilia contends that she was “innocent” within the meaning of the provision and that she should have been shielded from liability arising out of a tax deficiency. That deficiency was the result of income omissions in her and her spouse’s joint income tax returns for the years 1980, 1981 and 1982. Emilia also argues that the negligence penalty assessed under 26 U.S.C. § 6653(a)…
2Cases cited11 opinions
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- 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
- Estate of Jackson v. CommissionerUnited States Tax Court · 1979
- James A. Guth, and Arlys M. Guth v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1990
6 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Melinda B. Resser v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1996
- 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
- In re WylyUnited States Bankruptcy Court, N.D. Texas · 2016
- Haltom v. Comm'rUnited States Tax Court · 2005
19 more not listed; retrieve them via the Exa API.