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

This paper examines the decision criteria used by federal courts to adjudicate equitable innocent-spouse relief, when such relief has previously been denied by the Internal Revenue Service (IRS). Empirical logit/probit regression is used, rather than traditional legal analysis. Specifically, we dete...

Ausführliche Beschreibung

Bibliographische Detailangaben

Hauptverfasser:	Whittenburg, Gerald E., Horowitz, Ira, Raabe, William A.
Format:	Buchkapitel
Sprache:	eng
Schlagworte:	Taxation
Online-Zugang:	Volltext
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