Hayes v. Commissioner
United States Tax Court
Petitioner was living with her husband on the last day of 1942. He died intestate on February 12, 1943. No administrator was appointed for his estate, but petitioner actually took possession of his assets and administered them. On March 8, 1943, she filed a joint return for 1942, designated as such, including the income and deductions of herself and her deceased husband, and signed by her individually. She also signed her husband's name by her as "wife."
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Petitioner was living with her husband on the last day of 1942. He died intestate on February 12, 1943. No administrator was appointed for his estate, but petitioner actually took possession of his assets and administered them. On March 8, 1943, she filed a joint return for 1942, designated as such, including the income and deductions of herself and her deceased husband, and signed by her individually. She also signed her husband's name by her as "wife." In August 1943, she filed a separate return for 1942, reporting her individual income and deductions. This was refused by the collector.…
1Opinion of the Court
Sadie Corbett Hayes, Petitioner, v. Commissioner of Internal Revenue, Respondent
Hayes v. Commissioner
Docket No. 8605
United States Tax Court
6 T.C. 914; 1946 U.S. Tax Ct. LEXIS 207;
April 30, 1946, Promulgated
Decision will be entered for the respondent.
Petitioner was living with her husband on the last day of 1942. He died intestate on February 12, 1943. No administrator was appointed for his estate, but petitioner actually took possession of his assets and administered them. On March 8, 1943, she filed a joint return for 1942, designated as such, including the income and deductions of herself…
2Cases cited4 opinions
- Damouth v. KlockMichigan Supreme Court · 1874
- Grace v. SeibeirtIllinois Supreme Court · 1908
- Hayes v. CommissionerUnited States Tax Court · 1946
- Weaver v. WilliamsMississippi Supreme Court · 1898