CULVER v. COMMISSIONER OF INTERNAL REVENUE
United States Tax Court
HELD: Under the separate liability election provision of sec. 6015(c)(3)(C), I.R.C., the burden of proof is on respondent with regard to whether the electing spouse had actual knowledge of the item giving rise to the deficiency. Respondent must satisfy that burden of proof by a preponderance of the evidence. HELD, FURTHER, respondent's burden of proof under sec. 6015(c)(3)(C), I.R.C., is not met by mere proof of what a reasonably prudent person would be expected to know.
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HELD: Under the separate liability election provision of sec. 6015(c)(3)(C), I.R.C., the burden of proof is on respondent with regard to whether the electing spouse had actual knowledge of the item giving rise to the deficiency. Respondent must satisfy that burden of proof by a preponderance of the evidence. HELD, FURTHER, respondent's burden of proof under sec. 6015(c)(3)(C), I.R.C., is not met by mere proof of what a reasonably prudent person would be expected to know. HELD, FURTHER, respondent has failed to satisfy his burden of proving that petitioner Michael G. Culver had actual…
1Opinion of the Court
Swift, Judge:
Respondent determined deficiencies in petitioners’ 1994 and 1995 Federal income taxes and accuracy-related penalties as follows:
Accuracy-related penalty Year Deficiency sec. 6662(a)
$12,572 $2,514 C5 05 T — I
18,339 3,668 io os 05 tH
Unless otherwise indicated, all section references are to the Internal Revenue Code in effect for the years in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure.
After settlement of some issues, the only issue for decision is whether petitioner Michael G. Culver (Michael) qualifies for relief from liability under section…
2Cases cited7 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cheshire v. CommissionerUnited States Tax Court · 2000
- American Pipe & Steel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Charlton v. CommissionerUnited States Tax Court · 2000
- Robert D. Grossman, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1999
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3Cited by23 opinions
- Kathryn Cheshire v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 2002
- Hopkins v. Comm'rUnited States Tax Court · 2003
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- KING v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Levy v. Comm'rUnited States Tax Court · 2005
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