1. Home
  2. Browse Decisions
  3. F.3d
  4. 9 F.3d
  5. 9 F.3d 290 (1993)
 

PURIFICATO v. C.I.R.

No. 92-7659

9 F.3d 290 (1993)

William and Marie PURIFICATO v. COMMISSIONER OF INTERNAL REVENUE SERVICE. John and Catherine PURIFICATO v. COMMISSIONER OF INTERNAL REVENUE SERVICE. William and Marie Purificato; John and Catherine Purificato, Appellants.

United States Court of Appeals, Third Circuit.

Decided November 10, 1993.

Attorney(s) appearing for the Case

Thomas W. Ostrander, Joshua Sarner (argued), Duane, Morris & Heckscher, Philadelphia, PA, for appellants.

James A. Bruton, Acting Asst. Atty. Gen., Gary R. Allen, Gilbert S. Rothenberg, Curtis C. Pett (argued), Attys., Tax Div., Department of Justice, Washington, DC, for appellee.

Before: BECKER, ALITO, and ROTH, Circuit Judges.

OPINION OF THE COURT

ALITO, Circuit Judge:

This is an appeal from a decision of the United States Tax Court holding that Marie and Catherine Purificato are not entitled to relief under the so-called "innocent spouse" provision of the income tax laws, 26 U.S.C. § 6013(e), and that therefore each is jointly and severally liable with her husband for amounts due as a result of the understatement of taxes on their joint returns for 1981, 1982, and 1983....

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