Hornsby v. Commissioner
United States Board of Tax Appeals
1. Held, that petitioner was not domiciled in the State of Texas during the taxable years. 2. The fact that petitioner forgot to file the tax returns of herself and her husband is not a "reasonable cause" for failure to perform such an important act, and does not relieve taxpayers of penalties for delinquent filing.
1Opinion of the Court
OPINION.
Van Fossan:
The respondent determined deficiencies against Rogers Hornsby for the years 1926 and 1927 in the respective amounts of $1,627.80 and $7,026.69. For the year 1927 a penalty of $1,756.62 was asserted for delinquency in filing. The deficiency and penalty against Mary Jeanette Hornsby are for the year 1927 and are in the amounts of $90.22 and $22.56, respectively. The first issue involves the question of petitioners’ domicile, the petitioners contending that they were domiciled in Texas and entitled to file returns on a community property basis. The second issue is raised as to…
2Cited by19 opinions
- Electric & Neon, Inc. v. CommissionerUnited States Tax Court · 1971
- Vaira v. CommissionerUnited States Tax Court · 1969
- West Virginia Steel Corp. v. CommissionerUnited States Tax Court · 1960
- Charles E. Pearsall & Son v. CommissionerUnited States Board of Tax Appeals · 1934
- Weis v. CommissionerUnited States Board of Tax Appeals · 1934
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