Howell v. Commissioner
United States Tax Court
Held: 1. Wages received by William and Erna Howell in 1976 and by Erna Howell in 1977 and military retirement pay received by William Howell in 1976 and 1977 are includable in petitioners' taxable income and subject to Federal income tax. 2. The Form 1040s filed by petitioners for both 1976 and 1977 on which they checked the box for "married filing joint return" but entered no amounts for income or deductions in reliance on various constitutional grounds did not constitute…
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Held: 1. Wages received by William and Erna Howell in 1976 and by Erna Howell in 1977 and military retirement pay received by William Howell in 1976 and 1977 are includable in petitioners' taxable income and subject to Federal income tax. 2. The Form 1040s filed by petitioners for both 1976 and 1977 on which they checked the box for "married filing joint return" but entered no amounts for income or deductions in reliance on various constitutional grounds did not constitute income tax returns within the meaning of secs. 1(a), 6012 and 6013, I.R.C. 1954; hence petitioners are not entitled to…
1Opinion of the Court
WILLIAM AND ERNA HOWELL, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Howell v. Commissioner
Docket No. 6746-79.
United States Tax Court
T.C. Memo 1981-631; 1981 Tax Ct. Memo LEXIS 109; 42 T.C.M. (CCH) 1564; T.C.M. (RIA) 81631;
October 27, 1981.
Held:
1. Wages received by William and Erna Howell in 1976 and by Erna Howell in 1977 and military retirement pay received by William Howell in 1976 and 1977 are includable in petitioners' taxable income and subject to Federal income tax.
2. The Form 1040s filed by petitioners for both 1976 and 1977 on which they checked the box for "married…
2Cases cited13 opinions
- Commissioner v. DubersteinSupreme Court of the United States · 1960
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Cupp v. CommissionerUnited States Tax Court · 1975
- United States v. Arthur J. PorthCourt of Appeals for the Tenth Circuit · 1970
- Hatfield v. CommissionerUnited States Tax Court · 1977
8 more not listed; retrieve them via the Exa API.