Goldberg v. Commissioner
United States Tax Court
[Joint returns: Requirements: Signature of both spouses.] Held: 1. The income tax return filed by petitioner, Harry H. Goldberg, for the taxable year 1962, and signed by him alone, was not intended by his spouse to be a joint return, and, accordingly, the tax could not properly be computed at joint return rates. [Code Sec. 212(2)] [Legal fees: Property settlement: Relation of action to business property.] 2. Attorney fees paid in 1964 by petitioner primarily in connection…
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[Joint returns: Requirements: Signature of both spouses.] Held: 1. The income tax return filed by petitioner, Harry H. Goldberg, for the taxable year 1962, and signed by him alone, was not intended by his spouse to be a joint return, and, accordingly, the tax could not properly be computed at joint return rates. [Code Sec. 212(2)] [Legal fees: Property settlement: Relation of action to business property.] 2. Attorney fees paid in 1964 by petitioner primarily in connection with the negotiations and court proceedings surrounding a property settlement with his wife were not deductible under…
1Opinion of the Court
Harry H. Goldberg v. Commissioner. Harry H. Goldberg and Eve Goldberg v. Commissioner.
Goldberg v. Commissioner
Docket Nos. 4199-67, 4200-67.
United States Tax Court
T.C. Memo 1970-27; 1970 Tax Ct. Memo LEXIS 330; 29 T.C.M. (CCH) 74; T.C.M. (RIA) 70027;
February 4, 1970. Filed
[Joint returns: Requirements: Signature of both spouses.] Held: 1. The income tax return filed by petitioner, Harry H. Goldberg, for the taxable year 1962, and signed by him alone, was not intended by his spouse to be a joint return, and, accordingly, the tax could not properly be computed at joint return rates.
[Code Sec.…
2Cases cited16 opinions
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- United States v. GilmoreSupreme Court of the United States · 1963
- Boehm v. CommissionerSupreme Court of the United States · 1945
- Morton v. CommissionerUnited States Board of Tax Appeals · 1938
- Morton v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1940
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