Legal Opinion
Flores v. United States
United States Court of Federal Claims
Decided November 28, 2001No. 97-046TPublishedCited by 21 opinions
1Opinion of the Court
OPINION
ALLEGRA, Judge.
This case is before the court on pending cross-motions for summary judgment, which present a question of first impression involving the so-called “innocent spouse” provisions of the Internal Revenue Code. Relying on these provisions, plaintiff seeks to be relieved of a joint income tax liability deriving from illegal drug income earned, without her knowledge, by her former husband. Before ruling on this claim, this court must first determine whether amendments relaxing the eligibility requirements of the innocent spouse provisions of the Code, enacted as part of the…
2Cases cited30 opinions
- Anderson v. Liberty Lobby, Inc.Supreme Court of the United States · 1986
- Celotex Corp. v. Catrett, Administratrix of the Estate of CatrettSupreme Court of the United States · 1986
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc.Supreme Court of the United States · 1984
- United States v. Ron Pair Enterprises, Inc.Supreme Court of the United States · 1989
- Field v. MansSupreme Court of the United States · 1995
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3Cited by21 opinions
- PGBA, LLC v. United StatesUnited States Court of Federal Claims · 2003
- Ewing v. CommissionerUnited States Tax Court · 2002
- Washington v. Comm'rUnited States Tax Court · 2003
- Mitchell, Herbert v. Cmsnr IRSCourt of Appeals for the D.C. Circuit · 2002
- John Maier, III v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 2004
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