Gudenschwager v. Commissioner
United States Tax Court
P did not file Federal income tax returns for 1974, 1975, or 1979 through 1982. P filed unsigned Forms 1040 for 1977 and 1978. P filed his 1976 Federal income tax return in 1982. Although the filing status indicated on the 1976 tax return was "married filing joint return," P's wife did not sign the return.
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P did not file Federal income tax returns for 1974, 1975, or 1979 through 1982. P filed unsigned Forms 1040 for 1977 and 1978. P filed his 1976 Federal income tax return in 1982. Although the filing status indicated on the 1976 tax return was "married filing joint return," P's wife did not sign the return. P claimed two personal exemptions on his 1976 return and his unsigned Forms 1040 for 1977 and 1978. P claimed business deductions and a long-term capital loss for 1976. Held: P is not entitled to joint return status. Held further: P had unreported income for 1974, 1975, and 1977 through…
1Opinion of the Court
JEWEL JOHN GUDENSCHWAGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gudenschwager v. Commissioner
Docket Nos. 1776-84; 35179-84.
United States Tax Court
T.C. Memo 1989-6; 1989 Tax Ct. Memo LEXIS 6; 56 T.C.M. (CCH) 1010; T.C.M. (RIA) 89006;
January 9, 1989; As amended January 10, 1989
P did not file Federal income tax returns for 1974, 1975, or 1979 through 1982. P filed unsigned Forms 1040 for 1977 and 1978. P filed his 1976 Federal income tax return in 1982. Although the filing status indicated on the 1976 tax return was "married filing joint return," P's wife did not sign the…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Neely v. CommissionerUnited States Tax Court · 1985
- Grosshandler v. CommissionerUnited States Tax Court · 1980
- Enoch v. CommissionerUnited States Tax Court · 1972
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