William T. Conklin v. Commissioner of Internal Revenue

LOGAN, Circuit Judge.

We consider here the Tax Court’s authority to rule on the validity of deductions and credits taken on joint income tax returns when the Commissioner of Internal Revenue had previously issued a notice of deficiency for the same items against petitioner’s wife, who paid those alleged deficiencies before the Internal Revenue Service (IRS) issued a notice of deficiency to petitioner. We hold that under the circumstances of this case the Tax Court should not have determined the merits of these matters, and hence we reverse its judgment.

Petitioner William T. Conklin founded the…