Stroman v. Commissioner
United States Tax Court
1. On Nov. 13, 1973, a Form 870-AD was executed by P's counsel and her then husband. The form stated that P and H consented to the assessment and collection of deficiencies determined for 1968, 1969, and 1970. Typed on the form was a note which stated that P reserved the right to contest collection of the deficiencies as an innocent spouse.
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1. On Nov. 13, 1973, a Form 870-AD was executed by P's counsel and her then husband. The form stated that P and H consented to the assessment and collection of deficiencies determined for 1968, 1969, and 1970. Typed on the form was a note which stated that P reserved the right to contest collection of the deficiencies as an innocent spouse. On Dec. 10, 1973, the Commissioner assessed the deficiencies against P and H. The statutory period for assessing the deficiencies for each of the 3 years would have ended on or before May 24, 1974. In 1975, a U.S. District Court in Texas enjoined the…
1Opinion of the Court
OPINION
Simpson, Judge-.
The Commissioner determined the following deficiencies in the petitioner’s Federal income taxes:
Year Deficiency
1968. $4,775.00
1969.■. 2,647.17
1970. 800.75
The only issues to be decided are: (1) Whether the statute of limitations on assessment of the deficiencies in this case was tolled in 1973 when the Commissioner made an assessment of the deficiencies prior to mailing a notice of deficiency to the petitioner; and (2) if the statute of limitations was tolled, whether the petitioner is relieved of liability for the deficiency for 1969 as an innocent spouse under section…
2Cases cited8 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Jennie Allen v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1975
- Allen v. CommissionerUnited States Tax Court · 1973
- Ventura Consolidated Oil Fields v. RoganCourt of Appeals for the Ninth Circuit · 1936
- Lehigh Portland Cement Co. v. United StatesUnited States Court of Claims · 1939
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Scott v. CommissionerUnited States Tax Court · 1985
- Ketchum v. CommissionerUnited States Tax Court · 1981
- Ketchum v. CommissionerUnited States Tax Court · 1981
- Mary Frances Stroman v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1982
- Scott v. CommissionerUnited States Tax Court · 1985
2 more not listed; retrieve them via the Exa API.