Ferguson v. Commissioner
United States Tax Court
1. Returns -- Joint or Separate -- Election. -- Where a husband files a return reporting all of the income of a partnership in which his wife had an equal interest and she filed none, he has, in effect, elected to use a joint return and thereafter has no right to have his tax liability for that year computed upon the basis of a separate return to include only one-half of the income. 2. Fraud -- Proof. -- Evidence held insufficient to prove fraud where the gross errors in the…
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1. Returns -- Joint or Separate -- Election. -- Where a husband files a return reporting all of the income of a partnership in which his wife had an equal interest and she filed none, he has, in effect, elected to use a joint return and thereafter has no right to have his tax liability for that year computed upon the basis of a separate return to include only one-half of the income. 2. Fraud -- Proof. -- Evidence held insufficient to prove fraud where the gross errors in the returns prepared by accountants were due to inadvertence and the adoption of the errors by the taxpayers was not shown…
1Opinion of the Court
OPINION.
MuRdocK, Judge-.
Walter argues that the tax liabilities for 1943 and 1944 should not be computed upon the basis of single annual returns, but upon the basis of separate annual returns. Unfortunately for him, he filed a single return for each year purporting to report all of the income from the partnership business rather than merely his one-half share. Anne filed no returns for those years, although one-half of the income was hers. The Commissioner has properly accepted and treated the returns filed by Walter as joint returns and has determined no penalties for Anne’s failure to file…
2Cited by78 opinions
- Federbush v. CommissionerUnited States Tax Court · 1960
- Switzer v. CommissionerUnited States Tax Court · 1953
- Conlorez Corp. v. CommissionerUnited States Tax Court · 1968
- Vannaman v. CommissionerUnited States Tax Court · 1970
- Heim v. CommissionerUnited States Tax Court · 1956
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