CITY OF ST. LOUIS

v.

JAMISON

Citator

Cited By

• McGOWAN v. Scoggins, 881 F.2d 615 (9th Cir. 1989)
• Est. OF Thomas P. Quirk v. Commissioner OF Internal Revenue, 928 F.2d 751 (6th Cir. 1991)
  …return. A determination of whether a spouse qualifies as an innocent spouse is primarily a factual inquiry. See, e.g. Shea v. Commissioner, 780 F. 2d 561, 565 (6th Cir.1986); Purcell v. Commissioner, 826 F. 2d 470, 473 (6th Cir.1987), cert. denied, 485 U.S. 987, 108 S.Ct. 1290, 99 L.Ed.2d 500 (1988). Mary Quirk did not raise this defense below and the proper factual record was therefore not developed. Further, assuming that Mary Quirk authorized counsel to file the joint petition, failure to raise the inno…
• Intern. Caucus of Labor Com. v. Dade Cnty., 724 F. Supp. 917 (S.D. Fla. 1989)