Theriot v. Commissioner
United States Tax Court
In 1942 the petitioner, a resident of Louisiana, who has always filed her returns on the basis of the calendar year, was married. The books of the sole proprietorship which the petitioner's husband operated during the years involved were kept on a fiscal year basis, and the petitioner's husband filed his returns on the basis of the same fiscal year.
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In 1942 the petitioner, a resident of Louisiana, who has always filed her returns on the basis of the calendar year, was married. The books of the sole proprietorship which the petitioner's husband operated during the years involved were kept on a fiscal year basis, and the petitioner's husband filed his returns on the basis of the same fiscal year. The petitioner kept no individual books of her own, and she never complied with section 46 or the regulations thereunder for a change in her accounting period from the calendar year basis to a fiscal year basis. Held, the petitioner was not…
1Opinion of the Court
Irene Nunnery Theriot, Petitioner, v. Commissioner of Internal Revenue, Respondent
Theriot v. Commissioner
Docket No. 24984
United States Tax Court
15 T.C. 912; 1950 U.S. Tax Ct. LEXIS 14;
December 21, 1950, Promulgated
Decision will be entered under Rule 50.
In 1942 the petitioner, a resident of Louisiana, who has always filed her returns on the basis of the calendar year, was married. The books of the sole proprietorship which the petitioner's husband operated during the years involved were kept on a fiscal year basis, and the petitioner's husband filed his returns on the basis of the same fiscal…
2Cases cited7 opinions
- Pacific National Co. v. WelchSupreme Court of the United States · 1938
- American Coast Line, Inc. v. CommissionerUnited States Tax Court · 1946
- Freudmann v. CommissionerUnited States Tax Court · 1948
- United States ex rel. Greylock Mills v. BlairCourt of Appeals for the D.C. Circuit · 1923
- Lazard v. CommissionerUnited States Tax Court · 1945
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