RAVETTI v. U.S.

No. 92-15883.

37 F.3d 1393 (1994)

Estate of Silvio RAVETTI, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

Decided October 11, 1994.


Attorney(s) appearing for the Case

Richard H. Foster, Salinas, CA, for plaintiff-appellant.

Mary Frances Clark, Tax Div., U.S. Dept. of Justice, Washington, DC, for defendant-appellee.

Before: GOODWIN, O'SCANNLAIN and KLEINFELD, Circuit Judges.


KLEINFELD, Circuit Judge:

The Estate of one spouse sued in district court to challenge the IRS determination that the other spouse was "innocent" of liability on the joint returns.

FACTS

Silvio and Martha Ravetti were divorced in 1982. They agreed to share tax liability arising out of past returns, and specifically provided for how to apportion liability if Martha were determined to be an "innocent spouse." Silvio died in 1986. Meanwhile, Martha...

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