Davenport v. Commissioner
United States Tax Court
1. Joint Federal income tax returns voluntarily signed by both husband and wife without knowledge on the part of the wife of the omission from the income shown on the returns of amounts embezzled by her husband are joint returns so that under the provisions of sec. 6013(d)(3), I.R.C. 1954, the wife is jointly and severally liable for deficiencies in income tax and additions to tax resulting from fraud on the part of the husband for the years for which such joint returns were…
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1. Joint Federal income tax returns voluntarily signed by both husband and wife without knowledge on the part of the wife of the omission from the income shown on the returns of amounts embezzled by her husband are joint returns so that under the provisions of sec. 6013(d)(3), I.R.C. 1954, the wife is jointly and severally liable for deficiencies in income tax and additions to tax resulting from fraud on the part of the husband for the years for which such joint returns were filed. 2. Where husband and wife filed separate petitions with this Court from a joint notice of deficiency, respondent…
1Opinion of the Court
OPINION
The parties in this case stipulated that petitioner and Richard filed joint Federal income tax returns, signed by each of them, for the taxable years 1958 through 1963. When a joint Federal income tax return is filed by a husband and wife, each is jointly and severally liable for the tax under section 6013(d) (3).2 The tax for which the husband and wife is each liable includes deficiencies in such tax and additions to the tax under section 6653(b),3 since under section 6659 (a) (2) 4 references to “tax” are deemed to refer to “additions to the tax.” Myrna S. Howell, 10 T.C. 859 (1948),…
2Cases cited16 opinions
- Reis v. CommissionerUnited States Tax Court · 1942
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Elizabeth H. Bardwell v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1963
- Howell v. CommissionerUnited States Tax Court · 1948
- Bardwell v. CommissionerUnited States Tax Court · 1962
11 more not listed; retrieve them via the Exa API.
3Cited by60 opinions
- Durovic v. CommissionerUnited States Tax Court · 1970
- Rodney v. Comm'rUnited States Tax Court · 1969
- Benjamin v. CommissionerUnited States Tax Court · 1976
- Pesch v. CommissionerUnited States Tax Court · 1982
- Hoffman v. Comm'rUnited States Tax Court · 2002
55 more not listed; retrieve them via the Exa API.