Bagur v. Comm'r
United States Tax Court
During the years in issue, H and W were married residents of Louisiana, but they lived together only part of such period. Held: Throughout their marriage, W owned a vested interest in one-half of H's income and must report such income. The modification in Louisiana law made by Creech v. Capitol Mack, Inc., 287 So. 2d 497 (La. 1973), does not affect the holding of United States v. Mitchell, 403 U.S. 190 (1971). Held, further, failure to file and negligence penalties applied.
1Opinion of the Court
Simpson, Judge:
The Commissioner determined the following deficiencies in, and additions to, the petitioner’s Federal income tax:
Sec. 6651(a)1 Sec. 6653(a) Sec. 6654 Year Deficiency addition addition addition 1960_ $230.00 $57.50 $11.50 1961_ 271.00 67.75 13.55 1962_ 605.00 142.63 30.25 $15.56 1963_ 1,034.30 255.41 51.72 28.45 1964_ 192.00 48.00 9.60 1965_ 372.00 17.75 18.60 1966_ 1,155.97 288.55 57.80 32.29
The Commissioner now concedes that for the years 1963 through 1966, the petitioner is not liable for the addition to tax under section 6651(a) for failure to file a timely return and the…
2Cases cited34 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Poe v. SeabornSupreme Court of the United States · 1930
- United States v. MitchellSupreme Court of the United States · 1971
- United States v. RobbinsSupreme Court of the United States · 1926
- Hopkins v. BaconSupreme Court of the United States · 1930
29 more not listed; retrieve them via the Exa API.
3Cited by60 opinions
- Thompson v. CommissionerUnited States Tax Court · 1982
- Grimes v. CommissionerUnited States Tax Court · 1984
- Estate of McClanahan v. CommissionerUnited States Tax Court · 1990
- CNT Investors, LLC v. Comm'rUnited States Tax Court · 2015
- Denbow v. CommissionerUnited States Tax Court · 1989
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