Howell v. Commissioner
United States Tax Court
1. Held, returns in question were joint returns of husband and wife. 2. Where joint returns are filed by husband and wife the liability for taxes and penalty is both joint and several.
1Opinion of the Court
Myrna S. Howell, Petitioner, v. Commissioner of Internal Revenue, Respondent
Howell v. Commissioner
Docket No. 12147
United States Tax Court
10 T.C. 859; 1948 U.S. Tax Ct. LEXIS 190;
May 17, 1948, Promulgated
Decision will be entered for the respondent.
1. Held, returns in question were joint returns of husband and wife.
2. Where joint returns are filed by husband and wife the liability for taxes and penalty is both joint and several.
M. Alfred Roemisch, Esq., for the petitioner.
Howard M. Kohn, Esq., for the respondent.
Van Fossan, Judge.
VAN FOSSAN
The Commissioner determined deficiencies in income tax…
2Cases cited6 opinions
- Helvering v. MitchellSupreme Court of the United States · 1938
- Burnet v. HoustonSupreme Court of the United States · 1931
- Howell v. CommissionerUnited States Tax Court · 1948
- Taft v. HelveringSupreme Court of the United States · 1940
- Helvering v. JanneySupreme Court of the United States · 1940
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