Terzian v. Commissioner
United States Tax Court
Petitioner, the wife of a physician, knew nothing of the family financial affairs. She signed any paper her husband brought to her to sign without reading it. For the years 1969, 1970, and 1971, she signed joint Federal income tax returns which her husband had prepared at his direction. In 1974, petitioner's husband left her and gave her about $ 155,000 for her support.
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Petitioner, the wife of a physician, knew nothing of the family financial affairs. She signed any paper her husband brought to her to sign without reading it. For the years 1969, 1970, and 1971, she signed joint Federal income tax returns which her husband had prepared at his direction. In 1974, petitioner's husband left her and gave her about $ 155,000 for her support. Petitioner's husband returned to her for a short while and left her permanently in 1976. In 1978, petitioner having received nothing in addition to the $ 155,000 brought suit for a divorce in which she sought no alimony or…
1Opinion of the Court
Scott, Judge:
Respondent determined deficiencies in petitioner’s Federal income tax for the calendar years 1969, 1970, and 1971 in the amounts of $21,119.35, $31,142.19, and $36,883.04, respectively.
The only issue for decision is whether petitioner is an innocent spouse within the meaning of section 6013(e), I.R.C. 1954,1 so as to be relieved from liability for income taxes for the years in issue.
FINDINGS OF FACT
Margaret Terzian (petitioner) resided in Scotia, N.Y., at the time of the filing of her petition in this case. For the years 1965 through 1971, she filed joint Federal income tax…
2Cases cited3 opinions
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Mysse v. CommissionerUnited States Tax Court · 1972
- Fox v. CommissionerUnited States Tax Court · 1974
3Cited by144 opinions
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- Richard D. Bokum, Ii, Margaret B. Bokum v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1993
- Flynn v. CommissionerUnited States Tax Court · 1989
- Estate of Krock v. CommissionerUnited States Tax Court · 1989
- Guth v. CommissionerUnited States Tax Court · 1987
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