1. Home
  2. Browse Decisions
  3. F.3d
  4. 53 F.3d
  5. 53 F.3d 523 (1995)
 

FRIEDMAN v. C.I.R.

No. 569, Docket No. 94-4014.

53 F.3d 523 (1995)

Philip FRIEDMAN, Petitioner, Anna Friedman, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided April 26, 1995.

Attorney(s) appearing for the Case

Jay J. Freireich, Florham Park, NJ (Harvey R. Poe, P.A., of counsel), for appellant.

Sara S. Holderness, Tax Div., Dept. of Justice, Washington, DC (Loretta C. Argrett, Asst. Atty. Gen., Gary R. Allen, Richard Farber, attorneys, Tax Div., Dept. of Justice, of counsel), for appellee.

Before: OAKES, CARDAMONE and WINTER, Circuit Judges.

CARDAMONE, Circuit Judge:

Individuals filing a joint tax return, often married couples, are jointly and severally liable for any tax liability found due and for any penalties and additions to tax. Congress has provided that such joint and several tax liability may sometimes be waived to avoid working a grave injustice to one spouse of the married couple, the so-called "innocent spouse." Anna Friedman (appellant or taxpayer) appeals from a November 30, 1993 decision...

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