Legal Opinion
Dorothy Yuen v. United States
Court of Appeals for the Ninth Circuit
Decided August 20, 1987No. 86-2472PublishedCited by 33 opinions
1Per curiam
Dorothy L. Yuen appeals the decision of the district court dismissing her action for refund of federal taxes. We affirm. Yuen filed joint tax returns with her husband in 1963 and 1964. The Yuens were divorced in 1965. In 1969, the Internal Revenue Service (IRS) filed a tax lien against her property for unpaid taxes from the 1963 and 1964 returns. Yuen paid the entire assessment in June 1970.
In 1971, Congress enacted Pub.L. No. 91-679, 84 Stat. 2063, (codified as amended at 26 U.S.C. § 6013(e)), which provided that innocent spouses filing joint returns would be relieved from tax liability for…
2Cases cited5 opinions
- American Radiator & Standard Sanitary Corp. v. United StatesUnited States Court of Claims · 1963
- William W. Boyd and Ruth G. Boyd v. United StatesCourt of Appeals for the Ninth Circuit · 1985
- Northern Life Insurance Company v. United States of America, Northern Life Insurance Company, Plaintiff-Cross v. United States of America, Defendant-CrossCourt of Appeals for the Ninth Circuit · 1982
- Missouri Pacific Railroad v. United StatesUnited States Court of Claims · 1977
- Edgar T. Crismon and Maxine Crismon, His Wife v. United StatesCourt of Appeals for the Ninth Circuit · 1977
3Cited by33 opinions
- Dunn & Black, P.S. v. United StatesCourt of Appeals for the Ninth Circuit · 2007
- Mike Gustin v. United States of America, Internal Revenue ServiceCourt of Appeals for the Fifth Circuit · 1989
- Howard Baldwin v. United StatesCourt of Appeals for the Ninth Circuit · 2019
- Shuja Qureshi v. United States Internal Revenue ServiceCourt of Appeals for the Ninth Circuit · 1996
- Addington v. United StatesDistrict Court, S.D. West Virginia · 1999
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