Legal Opinion
Isaac Baranowicz v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided December 23, 2005No. 04-71327PublishedCited by 15 opinions
1Opinion of the Court
TASHIMA, Circuit Judge.
Isaac Baranowicz (“Baranowicz”) appeals the United States Tax Court’s deter mination that his former wife, Lora Baran (“Baran”), is entitled to “innocent spouse” relief under § 6015(c) of the Internal Revenue Code (“I.R.C.”). The tax deficiency-in dispute resulted from several deductions claimed on the couple’s joint tax returns that were subsequently disallowed by the Commissioner. Following the couple’s divorce in 1987, Baran sought, and was granted, “innocent spouse” relief under § 6015(c). On appeal, Baranowicz contends that the Tax Court erred by granting such…
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3Cited by15 opinions
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- Barnes-Wallace v. Boy Scouts of AmericaCourt of Appeals for the Ninth Circuit · 2006
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