Howell v. Commissioner
United States Tax Court
1. Held, returns in question were joint returns of husband and wife. 2. Where joint returns are filed by husband and wife the liability for taxes and penalty is both joint and several.
1Opinion of the Court
OPINION.
Van Fossan, Judge:
The notice of deficiency upon which this proceeding is based is addressed to “Dr. Charles J. Howell and Mrs. Myrna S. Howell, Husband and Wife.” The wife, Myrna S. Howell, alone appealed. She disclaims liability for the deficiencies in income tax and penalties asserted by the Commissioner for the years 1940, 1941, and 1942 on the grounds that she had no income or deductions in such years within the meaning of the Internal Revenue Code; that she neither made nor filed a return for any of such years whi.ch would render her liable for any tax or penalty under section 51…
2Cases cited5 opinions
- Helvering v. MitchellSupreme Court of the United States · 1938
- Burnet v. HoustonSupreme Court of the United States · 1931
- Taft v. HelveringSupreme Court of the United States · 1940
- Helvering v. JanneySupreme Court of the United States · 1940
- Ossorio v. CommissionerUnited States Tax Court · 1943
3Cited by140 opinions
- Otsuki v. CommissionerUnited States Tax Court · 1969
- Estate of Temple v. CommissionerUnited States Tax Court · 1976
- Boyett Et Ux. v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- 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
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