Heim v. Commissioner
United States Tax Court
1. Joint Return -- Signing -- Tacit Consent -- Accepting Benefits. -- The petitioner acquiesced in and gave her tacit consent to the filing of a joint return on which her name was signed by another. 2. Fraud -- Admission by Husband. -- A waiver of restrictions against assessment of an addition to the tax for fraud, signed by the husband, while in prison, in the belief that it would help hasten his parole, held inadequate to sustain the Commissioner's burden of proving fraud…
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1. Joint Return -- Signing -- Tacit Consent -- Accepting Benefits. -- The petitioner acquiesced in and gave her tacit consent to the filing of a joint return on which her name was signed by another. 2. Fraud -- Admission by Husband. -- A waiver of restrictions against assessment of an addition to the tax for fraud, signed by the husband, while in prison, in the belief that it would help hasten his parole, held inadequate to sustain the Commissioner's burden of proving fraud by clear and convincing evidence.
1Opinion of the Court
OPINION.
Murdock, Judge:
The petitioner contends that she is not jointly and severally liable for any deficiency or addition to the tax based upon a joint return of herself and her husband for 1951 because she did not sign any such return, did not authorize the signing or filing of any such return on her behalf, and did not know until about a year and a half later that the return filed in her behalf for 1951 was in the form of a joint return. The Commissioner received what he had every reason to believe was a genuine joint return, he took all of his subsequent actions relying upon it as a joint…
2Cases cited9 opinions
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Howell v. CommissionerUnited States Tax Court · 1948
- Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- Stone v. CommissionerUnited States Tax Court · 1954
- Ferguson v. CommissionerUnited States Tax Court · 1950
4 more not listed; retrieve them via the Exa API.
3Cited by75 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
- Muriel Heim v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Hennen v. CommissionerUnited States Tax Court · 1961
- Sullivan v. CommissionerUnited States Tax Court · 1956
70 more not listed; retrieve them via the Exa API.