Legal Opinion
Madeline M. Stevens v. Commissioner of Internal Revenue
Court of Appeals for the Eleventh Circuit
Decided May 17, 1989No. 88-3422PublishedCited by 143 opinions
1Opinion of the Court
COX, Circuit Judge:
Madeline M. Stevens appeals from a decision of the tax court denying her relief under the “innocent spouse” provision of the Internal Revenue Code (the “Code”), 26 U.S.C. § 6013(e) (1982 & Supp. Ill 1985). The court held her jointly liable with her ex-husband, Robert L. Stevens, for personal income tax deficiencies totaling $346,-301.21 for the tax years 1976 through 1979. We affirm.
I
A
The protagonists in this case, Madeline and Robert Stevens, married in 1965 after Mrs. Stevens had attended two years of college and while Mr. Stevens was in the United States Navy. At the…
2Cases cited10 opinions
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Joyce Purcell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- Mysse v. CommissionerUnited States Tax Court · 1972
- Howard B. Quinn and Charlotte J. Quinn v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1975
- Sally A. Shea v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
5 more not listed; retrieve them via the Exa API.
3Cited by143 opinions
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- Bokum v. CommissionerUnited States Tax Court · 1990
- Cheshire v. CommissionerUnited States Tax Court · 2000
- Patricia A. Price v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1989
- Richard D. Bokum, Ii, Margaret B. Bokum v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1993
138 more not listed; retrieve them via the Exa API.