United States Ninth Circuit

Appeal from a Tax Court determination that petitioner's former wife is entitled to innocent spouse relief under tax law is dismissed for lack of jurisdiction where petitioner lacks standing to appeal the Tax Court-s decision as a non-requesting spouse.

Appellate Information

• Decided 12/23/2005
• Published 12/23/2005

Judges

• TASHIMA, Circuit Judge., Before FARRIS, TASHIMA, and CALLAHAN, Circuit Judges.

Court

• United States Ninth Circuit

Counsel

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


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