Peppiatt v. Commissioner
United States Tax Court
During 1973 petitioner was married to a nonresident alien of the United States and was thus unable to file a joint return under sec. 6013(a)(1). Held, petitioner was not entitled to utilize the maximum tax rate on earned income provisions of sec. 1348 because of his failure to file a joint return for that year as required by sec. 1348(c).
1Opinion of the Court
OPINION
Wilbur, Judge:
Respondent determined a deficiency in petitioner’s Federal income tax for 1973 in the amount of $14,424. The basis for this deficiency lies in respondent’s conclusions that petitioner was not entitled to avail himself of the maximum tax rate provisions of section 13481 because petitioner’s filing status was that of a married person filing separately. The parties originally submitted the case for a determination of the section 1348 issue on a stipulation of facts under Rule 122, Tax Court Rules of Practice and Procedure.
On September 6, 1977, respondent filed a motion for…
2Cases cited7 opinions
- Helvering v. City Bank Farmers Trust Co.Supreme Court of the United States · 1935
- Easson v. CommissionerUnited States Tax Court · 1960
- Easson v. CommissionerCourt of Appeals for the Ninth Circuit · 1961
- Yarnall v. CommissionerUnited States Tax Court · 1947
- Schinasi v. CommissionerUnited States Tax Court · 1969
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Eastern Service Corp. v. CommissionerUnited States Tax Court · 1980
- Bhargava v. CommissionerUnited States Tax Court · 1978
- Eastern Service Corp. v. CommissionerUnited States Tax Court · 1980
- Kravetz v. CommissionerUnited States Tax Court · 1985
- Peppiatt v. CommissionerUnited States Tax Court · 1978
1 more not listed; retrieve them via the Exa API.