Whitten v. Commissioner
United States Tax Court
Petitioner, French O. Whitten, Jr., was a Circuit Court Judge of the 30th Judicial Circuit of Alabama from January of 1965 until January of 1971, and as such had jurisdiction to grant divorces. Held: 1. French O. Whitten, Jr., received fees for signing divorce decrees during 1967-70 which he did not report on his income tax returns for those years.
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Petitioner, French O. Whitten, Jr., was a Circuit Court Judge of the 30th Judicial Circuit of Alabama from January of 1965 until January of 1971, and as such had jurisdiction to grant divorces. Held: 1. French O. Whitten, Jr., received fees for signing divorce decrees during 1967-70 which he did not report on his income tax returns for those years. Amounts to be determined under Rule 155, Tax court Rules of Practice and Procedure. 2. The underpayment of tax for each of the years 1967-70 due to the failure to include the fees in income was due to fraud. 3. The tax returns filed by petitioners…
1Opinion of the Court
F. O. WHITTEN, JR., AND MARY E. WHITTEN, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Whitten v. Commissioner
Docket No. 3260-74.
United States Tax Court
T.C. Memo 1980-245; 1980 Tax Ct. Memo LEXIS 338; 40 T.C.M. (CCH) 625; T.C.M. (RIA) 80245;
July 14, 1980, Filed
Petitioner, French O. Whitten, Jr., was a Circuit Court Judge of the 30th Judicial Circuit of Alabama from January of 1965 until January of 1971, and as such had jurisdiction to grant divorces. Held:
1. French O. Whitten, Jr., received fees for signing divorce decrees during 1967-70 which he did not report on his income tax…
2Cases cited52 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Holland v. United StatesSupreme Court of the United States · 1955
- Helvering v. TaylorSupreme Court of the United States · 1935
- Stone v. CommissionerUnited States Tax Court · 1971
- Otsuki v. CommissionerUnited States Tax Court · 1969
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