Emerzian v. Commissioner
United States Tax Court
Held, the returns filed by petitioner and her husband constituted a joint return for the year 1949.
1Opinion of the Court
OPINION.
Van Fossan, Judge:
The sole question in issue is whether the returns filed by the petitioner and her husband for the year 1949 constituted a joint return or whether petitioner filed a separate return for that year.1 The Findings of Fact reveal that an accountant prepared two Forms 1040 for the petitioner and her husband. One form bore only her name and was signed only by her. The question whether the husband was making a separate return for 1949 was answered in the affirmative. A similar situation was true for her husband. On her Form 1040, however, the petitioner listed á loss of…
2Cases cited8 opinions
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Howell v. CommissionerUnited States Tax Court · 1948
- Roth v. CommissionerUnited States Tax Court · 1952
- Kellett v. CommissionerUnited States Tax Court · 1945
- Manton v. CommissionerUnited States Tax Court · 1948
3 more not listed; retrieve them via the Exa API.
3Cited by12 opinions
- Bour v. CommissionerUnited States Tax Court · 1954
- Calhoun v. CommissionerUnited States Tax Court · 1954
- Lane v. CommissionerUnited States Tax Court · 1956
- Whitmore v. CommissionerUnited States Tax Court · 1955
- Kiesling v. United StatesDistrict Court, S.D. Texas · 1958
7 more not listed; retrieve them via the Exa API.