Horsting v. Commissioner
United States Tax Court
Issue (2). 1Note: The official Tax Court headnote, reproduced here, does not cover all issues. - CCH. Petitioner filed income tax returns for 1940 and 1941. He alone signed the returns. The respondent determined deficiencies for both years and sent the notice thereof to petitioner alone. In this notice the respondent, among other adjustemnts, reduced the personal exemptions claimed by petitioner to that of a single person.
Read the full summary
Issue (2). 1Note: The official Tax Court headnote, reproduced here, does not cover all issues. - CCH. Petitioner filed income tax returns for 1940 and 1941. He alone signed the returns. The respondent determined deficiencies for both years and sent the notice thereof to petitioner alone. In this notice the respondent, among other adjustemnts, reduced the personal exemptions claimed by petitioner to that of a single person. He made no determination that the return was a joint return of husband and wife. The petitioner raises no question that the returns filed were not separate returns and…
1Opinion of the Court
William Francis Horsting v. Commissioner.
Horsting v. Commissioner
Docket No. 3094.
United States Tax Court
1946 Tax Ct. Memo LEXIS 182; 5 T.C.M. (CCH) 421; T.C.M. (RIA) 46123;
May 27, 1946
Issue (2). 1 Petitioner filed income tax returns for 1940 and 1941. He alone signed the returns. The respondent determined deficiencies for both years and sent the notice thereof to petitioner alone. In this notice the respondent, among other adjustemnts, reduced the personal exemptions claimed by petitioner to that of a single person. He made no determination that the return was a joint return of husband and…
2Cases cited9 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- North American Oil Consolidated v. BurnetSupreme Court of the United States · 1932
- Detroit Edison Co. v. CommissionerSupreme Court of the United States · 1943
- Kellett v. CommissionerUnited States Tax Court · 1945
- Johnson v. CommissionerUnited States Tax Court · 1943
4 more not listed; retrieve them via the Exa API.