Cheshire v. Commissioner
United States Tax Court
P and H filed a joint 1992 Federal income tax return on which a portion of retirement distribution proceeds H received and interest received from a joint bank account were omitted from gross income.
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P and H filed a joint 1992 Federal income tax return on which a portion of retirement distribution proceeds H received and interest received from a joint bank account were omitted from gross income. Although P acknowledges that when she signed the joint return she had actual knowledge of the omitted retirement distribution proceeds, she posits that, relying on H's false statements, she had reason to believe that the omitted retirement distribution proceeds were not taxable and that she should be entitled to relief under sec. 6015(b), (c), and/or (f), I.R.C., with respect thereto. Further, P…
1Opinion of the Court
KATHRYN CHESHIRE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Cheshire v. Commissioner
No. 3483-99
United States Tax Court
115 T.C. 183; 2000 U.S. Tax Ct. LEXIS 61; 115 T.C. No. 15;
August 30, 2000, Filed
PARR, GALE, and MARVEL, JJ., agree with this dissenting opinion.
P and H filed a joint 1992 Federal income tax return on
which a portion of retirement distribution proceeds H received
and interest received from a joint bank account were omitted
from gross income. Although P acknowledges that when she signed
the joint return she had actual knowledge of the omitted
retirement distribution…
Also in this document: Concurrence.
2Cases cited20 opinions
- Connecticut National Bank v. GermainSupreme Court of the United States · 1992
- Robinson v. Shell Oil Co.Supreme Court of the United States · 1997
- Central Intelligence Agency v. SimsSupreme Court of the United States · 1985
- Helvering v. BlissSupreme Court of the United States · 1934
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
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