Camara v. Comm'r
United States Tax Court
Although Ps were married at all relevant times, H erroneously claimed single filing status on his 2012 individual income tax return. In the notice of deficiency R changed H's filing status to married filing separately. After petitioning this Court, Ps filed a joint 2012 income tax return.
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Although Ps were married at all relevant times, H erroneously claimed single filing status on his 2012 individual income tax return. In the notice of deficiency R changed H's filing status to married filing separately. After petitioning this Court, Ps filed a joint 2012 income tax return. R contends that H's original 2012 single return was a "separate return" such that the limitations of I.R.C. sec. 6013(b)(2) apply to prevent Ps from claiming the benefits available to married taxpayers who file a joint return. Held: The 2012 return that H originally filed, erroneously claiming "single"…
1Opinion of the Court
FANSU CAMARA AND AMINATA JATTA, Petitioners v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Camara v. Comm'r
Docket No. 12051-15.
United States Tax Court
2017 U.S. Tax Ct. LEXIS 47; 149 T.C. No. 13; 114 T.C.M. (CCH) 4228;
September 28, 2017, Filed
Decision will be entered under Rule 155.
Although Ps were married at all relevant times, H erroneously claimed single filing status on his 2012 individual income tax return. In the notice of deficiency R changed H's filing status to married filing separately. After petitioning this Court, Ps filed a joint 2012 income tax return. R contends that H's…
2Cases cited32 opinions
- Larry Bonner v. City of Prichard, AlabamaCourt of Appeals for the Eleventh Circuit · 1981
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Poe v. SeabornSupreme Court of the United States · 1930
- Pyo v. CommissionerUnited States Tax Court · 1984
- Durovic v. CommissionerUnited States Tax Court · 1970
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3Cited by1 opinion
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