Estate of Simmons v. Commissioner
United States Tax Court
D and her husband filed a joint income tax return for 1986 in which they failed to calculate and report the proper alternative minimum tax. Held: The failure to calculate and report alternative minimum tax does not constitute a "grossly erroneous item" within the meaning of sec. 6013(e)(2), I.R.C. 1954. Thus, D does not qualify for relief from liability as an innocent spouse under sec. 6013(e).
1Opinion of the Court
OPINION
RUWE, Judge:
Respondent determined a deficiency in income tax in the amount of $10,587.72 for the taxable year 1986. The deficiency resulted from respondent’s determination that Virginia V. and Mack D. Simmons, Sr., failed to compute and report alternative minimum tax and self-employment tax on their joint 1986 Federal income tax return. Petitioner agrees with respondent’s computation of self-employment tax in the amount of $73.80. Petitioner also agrees with respondent’s computation of the alternative minimum tax contained in the notice of deficiency. The sole issue for decision is…
2Cases cited8 opinions
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Sonnenborn v. CommissionerUnited States Tax Court · 1971
- Joyce Purcell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- Purcell v. CommissionerUnited States Tax Court · 1986
- Flynn v. CommissionerUnited States Tax Court · 1989
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Klimenko v. CommissionerUnited States Tax Court · 1993
- Lawson v. CommissionerUnited States Tax Court · 1994
- Hillman v. CommissionerUnited States Tax Court · 1993
- Bronson v. CommissionerUnited States Tax Court · 1993
- Estate of Simmons v. CommissionerUnited States Tax Court · 1990
1 more not listed; retrieve them via the Exa API.