1. Home
  2. Browse Decisions
  3. F.2d
  4. 794 F.2d
  5. 794 F.2d 1163 (1986)
 

FARMER v. UNITED STATES

No. 85-1410.

794 F.2d 1163 (1986)

Nancy A. FARMER, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided July 15, 1986.

Attorney(s) appearing for the Case

Neal Nusholtz (argued), Detroit, Mich., for plaintiff-appellant.

Michael L. Paup, Glenn L. Archer, Jr., Tax Div., Dept. of Justice, Washington, D.C., Ann Belanger Burney, Kenneth L. Greene (argued), for defendant-appellee.

Before LIVELY, Chief Judge, and MERRITT and JONES, Circuit Judges.

LIVELY, Chief Judge.

This is a tax case concerned with the "innocent spouse" provisions of the Internal Revenue Code (the Code). The Internal Revenue Service (IRS) assessed taxes against the plaintiff, Nancy Farmer, on the basis of joint income tax returns that she filed with her former husband for 1973, 1974 and 1975. She paid the deficiency assessment for 1975 with interest and brought this action for a refund. After reviewing the record and hearing arguments of...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases