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BARANOWICZ v. C.I.R.

No. 04-71327.

432 F.3d 972 (2005)

Isaac BARANOWICZ, Petitioner-Appellant, v. COMMISSIONER of INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed December 23, 2005.

Attorney(s) appearing for the Case

Steven D. Blanc, Hochman, Salkin, Rettig, Toscher & Perez, P.C., Beverly Hills, CA, for the petitioner-appellant.

Bethany B. Hauser, United States Department of Justice, Tax Division, Washington, DC, for the respondent-appellee.

Before FARRIS, TASHIMA, and CALLAHAN, Circuit Judges.

TASHIMA, Circuit Judge.

Isaac Baranowicz ("Baranowicz") appeals the United States Tax Court's determination that his former wife, Lora Baran ("Baran"), is entitled to "innocent spouse" relief under § 6015(c) of the Internal Revenue Code ("I.R.C."). The tax deficiency in dispute resulted from several deductions claimed on the couple's joint tax returns that were subsequently disallowed by the Commissioner. Following the...

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