Stone v. Commissioner
United States Tax Court
Petitioners filed joint estimates of income but no return for 1943. Returns signed by the husband alone and naming both as taxpayers were filed for 1944 and 1945. Books for 1943 were not produced, records for 1944 and 1945 did not show sales, and some receipts could not be traced. Income was computed for 1943 from increase in net worth plus living expenses. Income for 1944 and 1945 was computed by applying 1943 rate of markup to 1944 and 1945 cost of goods sold.
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Petitioners filed joint estimates of income but no return for 1943. Returns signed by the husband alone and naming both as taxpayers were filed for 1944 and 1945. Books for 1943 were not produced, records for 1944 and 1945 did not show sales, and some receipts could not be traced. Income was computed for 1943 from increase in net worth plus living expenses. Income for 1944 and 1945 was computed by applying 1943 rate of markup to 1944 and 1945 cost of goods sold. Held: 1. Deficiencies determined from income as computed are not arbitrary and unreasonable and are sustained with minor…
1Opinion of the Court
OPINION.
Tietjens, Judge:
We will first dispose of the contention made in a separate brief by petitioner Golde Stone. She argues that the respondent’s determinations are invalid as against her since she did not sign a return for any of the taxable years and that she did not take part in her husband’s businesses.
It is not essential that a return be signed by both spouses to be a joint return. Kann v. Commissioner, (C. A. 3, 1953) 210 F. 2d 247, affirming 18 T. C. 1032, certiorari denied 347 U. S. 967; Myrna S. Howell, 10 T. C. 859 (1948), affd. (C. A. 6, 1949) 175 F. 2d 240; Joseph Carroro, 29…
2Cases cited9 opinions
- Helvering v. TaylorSupreme Court of the United States · 1935
- Halle v. CommissionerUnited States Tax Court · 1946
- Halle v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Rogers v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
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3Cited by82 opinions
- American Properties, Inc. v. CommissionerUnited States Tax Court · 1957
- Courtney v. CommissionerUnited States Tax Court · 1957
- Muriel Heim v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Heim v. CommissionerUnited States Tax Court · 1956
- Hennen v. CommissionerUnited States Tax Court · 1961
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