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SILVERMAN v. C.I.R.

No. 96-1680.

116 F.3d 172 (1997)

Nancy SILVERMAN and Estate of Sheldon Silverman, Deceased, Petitioners. Nancy Silverman, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided June 18, 1997.

Attorney(s) appearing for the Case

William F. Russo (argued and briefed), Katz, Teller, Brant & Hild, Cincinnati, OH, Gary S. Weinick (briefed), Blaustein & Weinick, Garden City, NY, for Petitioner-Appellant.

Gary R. Allen, Acting Chief, Regina S. Moriarty (argued and briefed), U.S. Department of Justice, Appellate Section, Tax Division, Teresa E. McLaughlin, U.S. Department of Justice, Tax Division, Washington, DC, for Respondent-Appellee.

Before: MERRITT, RYAN, and HILL, Circuit Judges.

HILL, Circuit Judge.

OPINION

Appellant Nancy Silverman appeals the decision of the tax court that she fails to qualify as an "innocent spouse" under Section 6013(e) of the Internal Revenue Code and is liable for a 1981 tax deficiency generated by her (now deceased) husband's wrongdoing. 26 U.S.C. § 6013(e). For the following reasons, we reverse.

I. FACTUAL AND PROCEDURAL BACKGROUND

In her twelve-year marriage, Nancy Silverman was a...

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