Legal Opinion
Spanos v. United States
District Court, D. Maryland
Decided January 8, 1963No. Civ. A. 13509PublishedCited by 16 opinions
1Opinion of the Court
WINTER, District Judge.
After her husband’s fraudulent late-filing of a joint return, and after her husband’s death, can a spouse, who has no income but who joined her husband in filing a joint return, disavow the filing-of the joint return so that liability for the entire tax is visited solely upon her deceased husband’s estate? If not, can she, since the fraud was solely that of her husband, escape liability for the interest and penalty on the amount due?' These questions are raised by the following agreed facts:
FACTS:
The taxpayer’s husband, who died' September 25, 1956, fraudulently failed…
2Cases cited16 opinions
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- Boyett Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- Richard Douglas Furnish and Emilie Furnish Funk v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Williams v. CommissionerUnited States Tax Court · 1951
11 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Durovic v. CommissionerUnited States Tax Court · 1970
- Marko Durovic v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1973
- Kenneth L. Phillips v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1988
- Maria Spanos v. United StatesCourt of Appeals for the Fourth Circuit · 1963
- Conovitz v. Comm'rUnited States Tax Court · 1980
11 more not listed; retrieve them via the Exa API.