Allen v. Commissioner
United States Tax Court
The Commissioner disallowed certain deductions claimed by petitioner and her husband and determined that they omitted certain amounts from gross income for the years 1960, 1961, and 1962. Petitioner does not contest the correctness of the deficiencies determined by the Commissioner but rather seeks relief from liability for the deficiencies under the "innocent spouse" provisions of sec. 6013(e), I.R.C. 1954. Held: For the years 1961 and 1962 sec. 6013 relieves petitioner…
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The Commissioner disallowed certain deductions claimed by petitioner and her husband and determined that they omitted certain amounts from gross income for the years 1960, 1961, and 1962. Petitioner does not contest the correctness of the deficiencies determined by the Commissioner but rather seeks relief from liability for the deficiencies under the "innocent spouse" provisions of sec. 6013(e), I.R.C. 1954. Held: For the years 1961 and 1962 sec. 6013 relieves petitioner from liability for tax to the extent such liability relates to omissions from gross income attributable to petitioner's…
1Opinion of the Court
Wiles, Judge:
Respondent determined the following deficiencies in petitioner’s income tax:
7 ewr Deficiency
1959 _$28, 964. 04[1]
1960 _ 41, 662. 86
1961_ 29, 509. 87
1962 _ 1, 616. 51
The only issue for our decision is whether petitioner can be relieved of liability for the deficiencies as an “innocent spouse” pursuant to section 6013(e)2 of the Internal Revenue Code of 1954. Petitioner does not contest the correctness of the deficiencies.
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly.
The petitioner is Jennie Allen, who resided in Mt. Pleasant, Tex., at the time of…
2Cases cited5 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Stone v. CommissionerUnited States Tax Court · 1971
- Sonnenborn v. CommissionerUnited States Tax Court · 1971
- Adams v. CommissionerUnited States Tax Court · 1973
- Burlingham v. BurlinghamNew Mexico Supreme Court · 1963
3Cited by41 opinions
- Purcell v. CommissionerUnited States Tax Court · 1986
- Jennie Allen v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1975
- Guth v. CommissionerUnited States Tax Court · 1987
- Nancy Silverman and Estate of Sheldon Silverman, Deceased, Nancy Silverman v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1997
- Ketchum v. CommissionerUnited States Tax Court · 1981
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