1. Home
  2. Browse Decisions
  3. F.3d
  4. 439 F.3d
  5. 439 F.3d 1009 (2006)
 

COMMISSIONER OF INTERNAL REVENUE v. EWING

Nos. 04-73237, 04-73699.

439 F.3d 1009 (2006)

COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant, v. Gwendolyn A. EWING, Petitioner-Appellee. Gwendolyn A. Ewing, Petitioner-Appellant, v. Commissioner of Internal Revenue, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

Filed February 28, 2006.

Attorney(s) appearing for the Case

Teresa E. McLaughlin, Department of Justice, Tax Division, Washington, D.C., for the respondent-appellant and the cross-appellee.

Karen L. Hawkins, Taggart & Hawkins, Oakland, California, for the petitioner-appellee and the cross-appellant.

Before JEROME FARRIS, A. WALLACE TASHIMA, and CONSUELO M. CALLAHAN, Circuit Judges.

TASHIMA, Circuit Judge.

The Commissioner of Internal Revenue challenges a decision of the United States Tax Court, concluding that Gwendolyn Ewing was entitled to relief under the so-called equitable innocent spouse provision of the Internal Revenue Code ("I.R.C."), 26 U.S.C. § 6015(f).1 The Commissioner further contends that the Tax Court did not have jurisdiction to review Ewing's petition under I.R.C. § 6015(e).

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