Mitchell v. Commissioner
United States Tax Court
1. Held, that under the community property laws of Louisiana a wife has a present, vested interest in the income of the community and is therefore under a duty to make either a single or a joint return, and is liable for the tax on one-half of community income; and this is so, even though the wife subsequently renounces the community of acquets and gains and takes nothing therefrom.
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1. Held, that under the community property laws of Louisiana a wife has a present, vested interest in the income of the community and is therefore under a duty to make either a single or a joint return, and is liable for the tax on one-half of community income; and this is so, even though the wife subsequently renounces the community of acquets and gains and takes nothing therefrom. Held, further, that wife's failure to file a return was without reasonable cause and her failure to pay the tax was negligent. Determined penalty for underpayment of estimated tax is mandatory since statutory…
1Opinion of the Court
Foerester, Judge:
In these consolidated cases respondent has determined the following deficiencies in identical amounts against Anne Goyne Mitchell, petitioner in docket No. 6740-66, and against Jane Isabell Goyne Sims, petitioner in docket No. 6741-66, as transferee of the assets of Anne Goyne Mitchell:
Year Income tax See. Sec. Seo. 6651(a) 6653(a) 6654
1955. $323.00 $80.75 $16.15 0
1956. 1,267.73 316.93 63.39 $35.49
1957 — . 453.00 113.25 22.65 12.68
1958[1]. 1,750.71 425.02 87.54 47.00
1959 W. 871.34 173.24 43.57 17.27
4,666.78 1,109.19 233.30 112.44
FINDINGS 05? FACT
General
Some of the facts have…
2Cases cited23 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Poe v. SeabornSupreme Court of the United States · 1930
- Hopkins v. BaconSupreme Court of the United States · 1930
- Ruben v. CommissionerUnited States Tax Court · 1960
- Bender v. PfaffSupreme Court of the United States · 1930
18 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- United States v. MitchellSupreme Court of the United States · 1971
- Magnon v. CommissionerUnited States Tax Court · 1980
- Bagur v. Comm'rUnited States Tax Court · 1976
- Kimes v. CommissionerUnited States Tax Court · 1971
- Dritz v. CommissionerUnited States Tax Court · 1969
28 more not listed; retrieve them via the Exa API.