Madeline M. Stevens v. Commissioner of Internal Revenue

U.S. Court of Appeals, Eleventh Circuit · Decided 1989-05-17

Cited by 186 later decision(s) in our corpus · see the citation network in Lexace

From the opinion

COX, Circuit Judge: Madeline M. Stevens appeals from a decision of the tax court denying her relief under the “innocent spouse” provision of the Internal Revenue Code (the “Code”), 26 U.S.C. § 6013 (e) (1982 Supp. Ill 1985). The court held her jointly liable with her ex-husband, Robert L. Stevens, for personal income tax deficiencies…

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