Determining Innocence in Innocent-Spouse Court Cases Using Logit/Probit Analysis

This paper examines decision criteria used by federal courts to adjudicate equitable relief under the innocent spouse rules. Empirical LOGIT/PROBIT analysis is used, rather that traditional legal reviews. The results indicate which relief provisions were used by the courts, and the importance that the courts assigned to those factors

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Year of publication:	2013
Authors:	Whittenburg, Gerald E.
Other Persons:	Horowitz, Ira (contributor) ; Raabe, William A. (contributor)
Publisher:	[2013]: [S.l.] : SSRN
Subject:	Steuerrecht \| Tax law \| Rechtsprechung \| Court decisions \| Ehe \| Marriage

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Extent:	1 Online-Ressource (12 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Advances in Taxation, Vol. 17, 2007 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments November 1, 2007 erstellt
Classification:	H24 - Personal Income and Other Nonbusiness Taxes and Subsidies
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013072428