Legal Opinion
David C. Jonson and Estate of Barbara J. Jonson v. Commissioner
United States Tax Court
Decided February 8, 2002No. 21648-87Unknown
1Opinion of the Court
118 T.C. No. 6
UNITED STATES TAX COURT DAVID C. JONSON AND ESTATE OF BARBARA J. JONSON, DECEASED, DAVID C. JONSON, SUCCESSOR IN INTEREST, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent Docket No. 21648-87. Filed February 8, 2002. H and W filed joint Federal income tax returns for 1981 and 1982 on which they took large deductions attributable to a tax shelter investment. R disallowed the deductions. W claimed relief from joint liability under sec. 6013(e), I.R.C., which was repealed and replaced by sec. 6015, I.R.C. W died while still married to and living with H. Ps concede the…
2Cases cited24 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Joyce Purcell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- National Taxpayers Union, Inc. v. United StatesCourt of Appeals for the D.C. Circuit · 1995
- Purcell v. CommissionerUnited States Tax Court · 1986
- Bokum v. CommissionerUnited States Tax Court · 1990
19 more not listed; retrieve them via the Exa API.