Stanley v. Commissioner
United States Tax Court
Petitioner, unhappily married to a domineering and sometimes violent man, signed joint income tax returns at his direction, but, held , since she has failed to prove that she did so unwillingly, she is jointly and severally liable with him under section 51(b)(1), I.R.C. 1939, and section 6013(d)(3), I.R.C. 1954, and held, the question of whether a "joint return is made" within the meaning of section 6013(d)(3) is to be determined under a uniform, Federal standard.
1Opinion of the Court
Forrester, Judge:
Respondent has determined deficiencies in income tax and additions to the tax against petitioner as follows:
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The parties are agreed that the only issue to be decided is whether petitioner made joint returns with Joseph D. Berke for the years in issue.
FINDINGS OF FACT
Some of tlie facts were stipulated pursuant to our order to show cause under Rule 31(b) (5), Tax Court Rules of Practice. Such facts are found accordingly.
Hazel Stanley, the petitioner herein, formerly was known as Hazel Berke. During the years in issue she resided in Jamaica, N.Y., with her then…
2Cases cited8 opinions
- Federbush v. CommissionerUnited States Tax Court · 1960
- Richard Douglas Furnish and Emilie Furnish Funk v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Irving S. Federbush and Sylvia C. Federbush v. Commissioner of Internal Revenue, Sylvia C. Federbush v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1963
- Dunham v. . GriswoldNew York Court of Appeals · 1885
- Rubenstein v. RubensteinSupreme Court of New Jersey · 1956
3 more not listed; retrieve them via the Exa API.
3Cited by33 opinions
- Krueger v. CommissionerUnited States Tax Court · 1967
- Brown v. CommissionerUnited States Tax Court · 1968
- Pendola v. CommissionerUnited States Tax Court · 1968
- Scudder v. CommissionerUnited States Tax Court · 1967
- Malkin v. United StatesDistrict Court, D. New Jersey · 1998
28 more not listed; retrieve them via the Exa API.