James A. Guth, and Arlys M. Guth v. Commissioner of Internal Revenue

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• noting that the legislative history indicated that the innocent spouse statute was designed “to bring government tax eol- lection practices into accord with basic principles of equity and fairness”
• noting that in unreported income cases the requesting spouse must show that “she had no knowledge of the transactions leading to the understatement”
• wife who signed organization's checks under husband's instruction held to have no reason to know of understatement
• husband led wife to believe he founded a church for religious reasons, rather than tax motivation
• taxpayer's subjective awareness of something unusual about circumstances leading to the understatement triggers duty to inquire

Source: CourtListener parenthetical corpus (CC0).