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NESS v. C.I.R.

No. 90-70393.

954 F.2d 1495 (1992)

Yvonne E. NESS, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided January 24, 1992.

Attorney(s) appearing for the Case

Curtis W. Berner, Buell & Berner, San Francisco, Cal., for petitioner-appellant.

Shirley D. Peterson, Gary R. Allen, David English Carmack, and Teresa T. Milton, Tax Div., U.S. Dept. of Justice, Washington, D.C., for respondent-appellee.

Before TANG, REINHARDT and TROTT, Circuit Judges.

TROTT, Circuit Judge:

Gordon Ness ("Mr. Ness") claimed a federal income tax deduction of $103,331 in 1981. Of this amount, $67,806 was determined to be nondeductible because it was not considered to be "at risk," as required by 26 U.S.C. § 465 (1988). Yvonne Ness ("Mrs. Ness") sought relief under the innocent-spouse provision, which, in certain situations, relieves a spouse of tax liability for the understatement of taxes on joint forms. The Tax Commissioner...

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