Theriot v. Commissioner
United States Tax Court
In 1942 the petitioner, a resident of Louisiana, who has always filed her returns on the basis of the calendar year, was married. The books of the sole proprietorship which the petitioner's husband operated during the years involved were kept on a fiscal year basis, and the petitioner's husband filed his returns on the basis of the same fiscal year.
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In 1942 the petitioner, a resident of Louisiana, who has always filed her returns on the basis of the calendar year, was married. The books of the sole proprietorship which the petitioner's husband operated during the years involved were kept on a fiscal year basis, and the petitioner's husband filed his returns on the basis of the same fiscal year. The petitioner kept no individual books of her own, and she never complied with section 46 or the regulations thereunder for a change in her accounting period from the calendar year basis to a fiscal year basis. Held, the petitioner was not…
1Opinion of the Court
OPINION.
Harron, Judge:
The primary issue in this proceeding is whether the petitioner should have filed returns reporting her share of the community income for the years in question on the calendar year basis or on a fiscal year basis. Originally, the petitioner filed her returns on the calendar year basis. Subsequently, she filed amended returns on a fiscal year basis, as a result of which she claims that she overpaid her taxes for the taxable year 1943. The petitioner contends that upon her marriage on November 25, 1942, it became necessary under section 41 of the Internal Eevenue Code for…
2Cases cited6 opinions
- Pacific National Co. v. WelchSupreme Court of the United States · 1938
- American Coast Line, Inc. v. CommissionerUnited States Tax Court · 1946
- Freudmann v. CommissionerUnited States Tax Court · 1948
- United States ex rel. Greylock Mills v. BlairCourt of Appeals for the D.C. Circuit · 1923
- Lazard v. CommissionerUnited States Tax Court · 1945
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- SoRelle v. CommissionerUnited States Tax Court · 1954
- Dougherty v. CommissionerUnited States Tax Court · 1973
- Robert S. Gill, Individually and as of the Estate of Sarah Louise Gill, and Robert S. Gill v. United StatesCourt of Appeals for the Fifth Circuit · 1958
- Dougherty v. CommissionerUnited States Tax Court · 1973
- SoRelle v. CommissionerUnited States Tax Court · 1954
2 more not listed; retrieve them via the Exa API.