Downing v. Comm'r
United States Tax Court
R determined that (1) substantial amounts of income from P- H's plumbing business had not been reported on Ps' separate income tax returns; (2) Ps' marriage contract did not have the effect of stopping application of Louisiana's usual community property laws for Federal income tax purposes; and (3) each P is liable for the fraud penalty (alternatively, the negligence penalty) for both years in issue. In Downing v. Downing v. Comm'r, T.C.
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R determined that (1) substantial amounts of income from P- H's plumbing business had not been reported on Ps' separate income tax returns; (2) Ps' marriage contract did not have the effect of stopping application of Louisiana's usual community property laws for Federal income tax purposes; and (3) each P is liable for the fraud penalty (alternatively, the negligence penalty) for both years in issue. In Downing v. Downing v. Comm'r, T.C. Memo. 2003-347 we held that (1) the marriage contract did prevent income-splitting, and so P-W had no deficiency and no fraud (or negligence) penalty; (2)…
1Opinion of the Court
MICHAEL J. DOWNING AND SANDRA M. DOWNING, Petitioners* v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Downing v. Comm'r
No. 12108-98
United States Tax Court
T.C. Memo 2005-73; 2005 Tax Ct. Memo LEXIS 75; 89 T.C.M. (CCH) 1009;
April 6, 2005, Filed
Downing v. Comm'r, T.C. Memo 2003-347, 2003 Tax Ct. Memo LEXIS 347 (T.C., 2003)
Petitioner's motion to the extent indicated herein granted and petitioner's motion in all other respects denied.
R determined that (1) substantial amounts of income from P-
H's plumbing business had not been reported on Ps' separate
income tax returns; (2) Ps' marriage contract…
2Cases cited27 opinions
- Pierce v. UnderwoodSupreme Court of the United States · 1988
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Grace M. Powell, of the Estate of O. E. Powell, Deceased v. Ralph C. Granquist, District Director of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Sher v. CommissionerUnited States Tax Court · 1987
- Leopold Z. Sher and Karen B. Sher v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
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