Ketchum v. Commissioner
United States Tax Court
H and W filed a joint Federal income tax return for 1974, reporting a loss on Schedule E attributable to X, a subch. S corporation owned by H. Respondent determined that X should have reported taxable income of $ 24,982.74, rather than the earlier claimed loss.
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H and W filed a joint Federal income tax return for 1974, reporting a loss on Schedule E attributable to X, a subch. S corporation owned by H. Respondent determined that X should have reported taxable income of $ 24,982.74, rather than the earlier claimed loss. Respondent therefore disallowed the loss claimed by H and W on their individual return, and further asserted a deficiency for the failure to report income of $ 24,982.74. W did not contest respondent's determination on the merits, but rather sought relief as an "innocent spouse." Held, amounts disclosed on the subch. S return cannot be…
1Opinion of the Court
Wilbur, Judge'.
Respondent determined a deficiency of $18,910 in petitioner’s Federal income tax for the taxable year 1974. Respondent further determined that an addition to tax under section 6653(a)1 in the amount of $945.50 was appropriate. We are called upon to determine whether petitioner is to be relieved from liability for these amounts as an "innocent spouse” under section 6013(e).
FINDINGS OF FACT
Some of the facts have been stipulated. The stipulation of facts and the attached exhibits are incorporated herein by this reference.
Susan L. Ketchum (hereafter referred to as Susan or…
2Cases cited17 opinions
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Sonnenborn v. CommissionerUnited States Tax Court · 1971
- Howard B. Quinn and Charlotte J. Quinn v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1975
- Adams v. CommissionerUnited States Tax Court · 1973
- Quinn v. CommissionerUnited States Tax Court · 1974
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3Cited by7 opinions
- Flynn v. CommissionerUnited States Tax Court · 1989
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- Douglass v. CommissionerUnited States Tax Court · 1984
- Flynn v. CommissionerUnited States Tax Court · 1989
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