Galliher v. Commissioner
United States Tax Court
Petitioner filed a separate Federal income tax return in 1969 omitting community property income attributable to her husband. She desired to file a joint return but her husband refused. She neither knew of nor benefited from the omitted income and met all of the conditions of sec. 6013(e), I.R.C. 1954, providing relief to innocent spouses, other than the filing of a joint return.
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Petitioner filed a separate Federal income tax return in 1969 omitting community property income attributable to her husband. She desired to file a joint return but her husband refused. She neither knew of nor benefited from the omitted income and met all of the conditions of sec. 6013(e), I.R.C. 1954, providing relief to innocent spouses, other than the filing of a joint return. Held, sec. 6013(e) is inapplicable unless a joint return is filed and does not unconstitutionally discriminate against taxpayers in community property States.
1Opinion of the Court
OPINION
Wilbur, Judge:
Respondent determined a deficiency of $9,446.92 in petitioner’s Federal income tax for the calendar year 1969. The issue presented is whether section 6013(e)1 absolves petitioner, a resident of a community property State, from tax liability where petitioner filed a separate tax return for the year in question.
All the facts have been stipulated and are found accordingly. Petitioner resided in Beaumont, Tex., at the time of the filing of the petition in this case. Petitioner filed a timely separate income tax return for the year 1969 with the district director of internal…
2Cases cited9 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- United States v. MitchellSupreme Court of the United States · 1971
- United States v. MalcolmSupreme Court of the United States · 1931
- Federbush v. CommissionerUnited States Tax Court · 1960
- Irving S. Federbush and Sylvia C. Federbush v. Commissioner of Internal Revenue, Sylvia C. Federbush v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1963
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