Determining Innocence in Innocent-Spouse Court Cases Using Logit/Probit Analysis
Advances in Taxation, Vol. 17, 2007
12 Pages Posted: 1 Dec 2013
Date Written: November 1, 2007
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.
Keywords: LOGIT, PROBIT, innocent spouse, tax court cases
JEL Classification: H24
Suggested Citation: Suggested Citation