Winnett v. Commissioner
United States Tax Court
P and her former husband, H, filed a joint income tax return for 1985. They reported H's wages earned while working on an oil rig off the coast of Dubai but excluded such from gross income as exempt foreign earned income under sec. 911, I.R.C. 1954, as amended. The return showed a refund due in excess of $ 10,000, which P received in connection with her divorce from H. P and H attached Form 2555 to their return.
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P and her former husband, H, filed a joint income tax return for 1985. They reported H's wages earned while working on an oil rig off the coast of Dubai but excluded such from gross income as exempt foreign earned income under sec. 911, I.R.C. 1954, as amended. The return showed a refund due in excess of $ 10,000, which P received in connection with her divorce from H. P and H attached Form 2555 to their return. The instructions for Form 2555 stated that taxpayers should attach Form 2555 to their Form 1040 and file both forms with the Philadelphia Service Center. The return was mailed to the…
1Opinion of the Court
JACOBS, Judge:
Respondent determined a deficiency of $16,592.30 in petitioner’s Federal income tax for 1985. The issues for decision are: (1) Whether respondent’s assessment of tax for 1985 is time barred, which, in turn, depends upon whether a return mailed to a wrong service center is deemed filed when received by the wrong service center; and if the assessment is not time barred, then (2) whether petitioner qualifies for innocent spouse relief under section 6013(e).1
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. Petitioner was a resident of Chandler, Arizona, when…
2Cases cited16 opinions
- Lucas v. Pilliod Lumber Co.Supreme Court of the United States · 1930
- Bokum v. CommissionerUnited States Tax Court · 1990
- Patricia A. Price v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1989
- Emmons v. CommissionerUnited States Tax Court · 1989
- Gary M. Emmons and Martha C. Emmons v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
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3Cited by25 opinions
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- Berard v. United States (In Re Berard)United States Bankruptcy Court, M.D. Florida · 1995
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- Metals Refining, Ltd. v. CommissionerUnited States Tax Court · 1993
- Nicholson v. CommissionerUnited States Tax Court · 1993
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