Stokby v. Commissioner
United States Tax Court
Petitioner filed income tax returns with respect to an unincorporated business and paid taxes out of the funds of the business. Subsequent litigation between the Government and her husband resulted in a determination that the business belonged to the husband and that he was chargeable with taxes in respect of the income of the business.
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Petitioner filed income tax returns with respect to an unincorporated business and paid taxes out of the funds of the business. Subsequent litigation between the Government and her husband resulted in a determination that the business belonged to the husband and that he was chargeable with taxes in respect of the income of the business. Held, petitioner is a "taxpayer" and is entitled to an order of overpayment in this Court, notwithstanding that the husband has not yet paid the deficiencies determined against him.
1Opinion of the Court
OPINION.
Raum, Judge:
This case is closely related to that of Axel S. Stokby, Docket Nos. 21145 and 24870, decided by this Court June 30,1953, involving petitioner’s husband. An unincorporated business enterprise called Stokby Company was conducted during the tax years 1942-1944 in petitioner’s name. All the income that she reported for the tax years came from that business. The deficiency notice herein made certain adjustments with respect to the net income thus reported by her. In the case of the husband, the Commissioner took the position that the income of the enterprise was earned in its…
2Cases cited5 opinions
- Morris Lipsitz, and Morris Lipsitz and Helen Lipsitz v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1955
- Ella E. Harrold v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1956
- Roebling v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1935
- Harrold v. CommissionerUnited States Tax Court · 1954
- Bailey v. United StatesUnited States Court of Claims · 1952
3Cited by10 opinions
- Robbins Tire & Rubber Co. v. CommissionerUnited States Tax Court · 1969
- Bloomfield v. CommissionerUnited States Tax Court · 1970
- Bloomfield v. CommissionerUnited States Tax Court · 1970
- Cline v. CommissionerUnited States Tax Court · 1982
- Guardianship of Fink v. CommissionerUnited States Tax Court · 1984
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