Green v. Commissioner
United States Tax Court
For the years 1971 through 1975 petitioner prepared income tax returns for himself and his wife under the status of married, filing separately. In computing his and his wife's taxable income, petitioner duplicated certain deductions on the two returns. Held, petitioner is liable for additions to tax for fraud under sec. 6653(b), I.R.C. 1954, for the taxable years 1971 through 1974.
1Opinion of the Court
JOSEPH GREEN, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Green v. Commissioner
Docket No. 8029-80.
United States Tax Court
T.C. Memo 1981-577; 1981 Tax Ct. Memo LEXIS 179; 42 T.C.M. (CCH) 1330; T.C.M. (RIA) 81577;
September 30, 1981.
For the years 1971 through 1975 petitioner prepared income tax returns for himself and his wife under the status of married, filing separately. In computing his and his wife's taxable income, petitioner duplicated certain deductions on the two returns. Held, petitioner is liable for additions to tax for fraud under sec. 6653(b), I.R.C. 1954, for the…
2Cases cited17 opinions
- Stone v. CommissionerUnited States Tax Court · 1971
- Beaver v. CommissionerUnited States Tax Court · 1970
- Otsuki v. CommissionerUnited States Tax Court · 1969
- Chris D. Stoltzfus and Irma H. Stoltzfus v. United StatesCourt of Appeals for the Third Circuit · 1968
- Bolen Webb and Cornelia Webb v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
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