Flynn v. Commissioner
United States Tax Court
P claims to be an innocent spouse entitled to relief under sec. 6013(e), I.R.C. 1954, for the years 1974, 1975, and 1976. In order to qualify for such relief, P must establish that the understatements of tax were attributable to "grossly erroneous items." The deficiencies result from adjustments increasing income and decreasing losses from two subch. S corporations in which P's former husband was a shareholder.
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P claims to be an innocent spouse entitled to relief under sec. 6013(e), I.R.C. 1954, for the years 1974, 1975, and 1976. In order to qualify for such relief, P must establish that the understatements of tax were attributable to "grossly erroneous items." The deficiencies result from adjustments increasing income and decreasing losses from two subch. S corporations in which P's former husband was a shareholder. Held: 1. Secs. 1373 (prior to its 1982 amendment effective for years after 1982) and 6013(e) require that an increase to a shareholder's reported income from a subch. S corporation be…
1Opinion of the Court
RUWE, Judge:
Respondent determined deficiencies in petitioner’s Federal income taxes and additions to tax as follows:
Additions to tax
Year Deficiency sec. 6653(a) 1
1974 $24,026 $1,201
1975 6,821 341
1976 6,517 326
Respondent has conceded that petitioner is not liable for the additions to tax under section 6653(a). Petitioner does not contest the accuracy of respondent’s underlying deficiency determinations. The sole issue for decision is whether petitioner qualifies for relief from liability as an “innocent spouse” under section 6013(e).
FINDINGS OF FACT
Some of the facts have been stipulated and…
2Cases cited16 opinions
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Sonnenborn v. CommissionerUnited States Tax Court · 1971
- Joyce Purcell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- Purcell v. CommissionerUnited States Tax Court · 1986
- Mysse v. CommissionerUnited States Tax Court · 1972
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3Cited by86 opinions
- United States v. Bernice H. ShanbaumCourt of Appeals for the Fifth Circuit · 1994
- Bokum v. CommissionerUnited States Tax Court · 1990
- Richard D. Bokum, Ii, Margaret B. Bokum v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1993
- Jacquelyn Hayman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1993
- Estate of Krock v. CommissionerUnited States Tax Court · 1989
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