CULVER v. COMMISSIONER OF INTERNAL REVENUE
United States Tax Court
HELD: Under the separate liability election provision of sec. 6015(c)(3)(C), I.R.C., the burden of proof is on respondent with regard to whether the electing spouse had actual knowledge of the item giving rise to the deficiency. Respondent must satisfy that burden of proof by a preponderance of the evidence. HELD, FURTHER, respondent's burden of proof under sec. 6015(c)(3)(C), I.R.C., is not met by mere proof of what a reasonably prudent person would be expected to know.
Read the full summary
HELD: Under the separate liability election provision of sec. 6015(c)(3)(C), I.R.C., the burden of proof is on respondent with regard to whether the electing spouse had actual knowledge of the item giving rise to the deficiency. Respondent must satisfy that burden of proof by a preponderance of the evidence. HELD, FURTHER, respondent's burden of proof under sec. 6015(c)(3)(C), I.R.C., is not met by mere proof of what a reasonably prudent person would be expected to know. HELD, FURTHER, respondent has failed to satisfy his burden of proving that petitioner Michael G. Culver had actual…
1Opinion of the Court
MICHAEL G. CULVER AND CHRISTINE M. CULVER, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
CULVER v. COMMISSIONER OF INTERNAL REVENUE
No. 11129-98
United States Tax Court
116 T.C. 189; 2001 U.S. Tax Ct. LEXIS 15; 116 T.C. No. 15;
April 2, 2001, Filed
Decision will be entered for petitioner Michael G. Culver as to the separate liability election claim, and, as conceded, for respondent as to petitioner Christine M. Culver.
HELD: Under the separate liability election provision of
sec. 6015(c)(3)(C), I.R.C., the burden of proof is on respondent
with regard to whether the electing spouse had…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cheshire v. CommissionerUnited States Tax Court · 2000
- American Pipe & Steel Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1957
- Charlton v. CommissionerUnited States Tax Court · 2000
- Robert D. Grossman, Jr. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1999
3 more not listed; retrieve them via the Exa API.