Innocent Spouse - Law Dictionary Search Results

Home Dictionary Name: innocent spouse

innocent spouse

innocent spouse : a spouse who may be relieved of liability for taxes on an amount of income that the other spouse failed to include on a joint return filed with the Internal Revenue Service NOTE: In order to be relieved of tax liability, the innocent spouse must prove that the other spouse omitted the amount of income, that he or she did not know and had no reason to know that the income had been omitted, and that it is unfair under the circumstances to hold the innocent spouse liable. ...

Innocent spouse

Innocent spouse, means a spouse who may be relived of liability for taxes on income that the other spouse did not include on a joint tax return. The innocent spouse must prove that the other spouse did not know and had no reason to know of the omission, and that it would be unfair under the circumstances to hold the innocent spouse liable, Black's Law Dictionary, 7th Edn., p. 793....

Spouse

Spouse, the word 'spouse' has been understood to connote a husband or a wife which term itself postulates a subsisting marriage. The word 'spouse' in sub-s. (1) of s. 5 cannot be interpreted to mean a former spouse because even after the divorce when a second marriage is contracted if the former spouse is living that would not prohibit the parties from contracting the marriage within the meaning of clause (i), sub-s. (1) of s. 5 by its very context would not include within its meaning the expression 'former spouse', Lila Gupta v. Laxmi Narain, AIR 1978 SC 1351 (1356): (1978) 3 SCC 258: (1978) 3 SCR 922. See also AIR 1971 Cal 307 (309).One's husband or wife by lawful marriage; a married person, Black's Law Dictionary, 7th Edn., p. 1410...

spouse

spouse Legally married husband or wife. A co-habiting partner does not qualify as a spouse for immigration purposes. A common-law husband or wife may or may not qualify as a spouse for immigration purposes, depending on the laws of the country where the relationship occurs. Source: Department of State. March 2007. ...

innocent

innocent : characterized by innocence ...

Innocent conveyances

Innocent conveyances, a covenant to stand seized; a bargain and sale; and release; so called because, since they convey the actual possession by construction of law only, they do not confer a larger estate in property than the person conveying possesses, and therefore, if a greater interest be conveyed by these deeds than a person has, they are only void, pro tanto, for the excess. But a feoffment of such larger estate was a tortious conveyance, and therefore, under such circumstances, would have been void altogether, and produced a forfeiture. But by the 4th section of the Real Property Act, 1845 (8 & 9 Vict. c. 106), a feoffment made after October 1st, 1845, shall not have any tortuous operation. It is, therefore, an innocent conveyance....

innocence

innocence : freedom from fault or guilt under the law: as a : the state of not being guilty of a particular crime or offense compare guilt b : the state of not being guilty of an act that constitutes a ground for divorce c : ignorance on the part of a party to a transaction of facts that would lead a person of ordinary prudence to make inquiries ...

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