Ladden v. Commissioner
United States Tax Court
1. Wife's actions amounted to an acceptance and ratification of a purported joint return previously filed by her husband, but not signed by her. 2. Her attempted revocation nearly 3 years later of such election to file a joint return was not permissible under the law.
1Opinion of the Court
Forrester, Judge:
Respondent has determined a deficiency of $2,359.82 in the income tax of petitioner for the year 1955.
The issue presented for our decision is whether the 1955 return filed by petitioner may be considered a joint return so as to enable petitioner to compute his tax liability in accordance with the provisions of section 2, I.R.C. 1954. Dependent upon this issue is the question whether petitioner is entitled to a personal exemption for his wife under section 151.1
FINDINGS OF FACT.
Matthew L. Ladden (hereinafter referred to as petitioner) and his wife, June Ladden (hereinafter…
2Cases cited10 opinions
- Muriel Heim v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Heim v. CommissionerUnited States Tax Court · 1956
- Vaughn C. Payne and Edith Pruitt Payne v. United StatesCourt of Appeals for the Eighth Circuit · 1957
- Hennen v. CommissionerUnited States Tax Court · 1961
- Bour v. CommissionerUnited States Tax Court · 1954
5 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- James v. CommissionerUnited States Tax Court · 1980
- Moran v. Comm'rUnited States Tax Court · 2005
- Camara v. Comm'rUnited States Tax Court · 2017
- Sharwell v. CommissionerUnited States Tax Court · 1968
- Bruce v. Comm'rUnited States Tax Court · 2014
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