Legal Opinion
Lucille E. Kistner F/k/a/ Lucille E. Weasel v. Commissioner of Internal Revenue
Court of Appeals for the Eleventh Circuit
Decided April 19, 1994No. 93-4008PublishedCited by 42 opinions
1Opinion of the Court
HATCHETT, Circuit Judge:
Applying section 6013(e) of the Internal Revenue Code, we reverse the United States Tax Court’s decision denying “innocent spouse” status to the appellant.
FACTS
On December 5, 1943, Lucille Kistner and George W. Weasel, Jr. married. In 1954, Weasel organized a business known as Tem-Cole to market radishes, and served as its president, controlling all aspects of the business. Kistner occasionally worked in the radish processing plant in McClure, Ohio, but never involved herself in the financial or management aspects of the company.
In 1956, Weasel built a residence for…
2Cases cited12 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
- 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
- Sally A. Shea v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1986
7 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- Kathryn Cheshire v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 2002
- Jonson v. Comm'rUnited States Tax Court · 2002
- Rebecca Jo Reser v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1997
- Melinda B. Resser v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1996
37 more not listed; retrieve them via the Exa API.