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

Advances in Taxation, Vol. 17, 2007

12 Pages Posted: 1 Dec 2013

See all articles by Gerald E. Whittenburg

Gerald E. Whittenburg

San Diego State University

Ira Horowitz

University of Florida

William A. Raabe

University of Wisconsin - Whitewater - College of Business and Economics

Date Written: November 1, 2007

Abstract

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

Whittenburg, Gerald E. and Horowitz, Ira and Raabe, William A., Determining Innocence in Innocent-Spouse Court Cases Using Logit/Probit Analysis (November 1, 2007). Advances in Taxation, Vol. 17, 2007. Available at SSRN: https://ssrn.com/abstract=2360170

Gerald E. Whittenburg

San Diego State University ( email )

5500 Campanile Drive
San Diego, CA 92182-8230
United States
619-594-5693 (Phone)

Ira Horowitz

University of Florida ( email )

PO Box 117165, 201 Stuzin Hall
Gainesville, FL 32610-0496
United States

William A. Raabe (Contact Author)

University of Wisconsin - Whitewater - College of Business and Economics ( email )

Whitewater, WI 53190
United States

HOME PAGE: http://billraabetax.com

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