Stanley v. Commissioner
United States Tax Court
Petitioner, under duress, surrendered W-2 forms covering her wages to her husband who prepared and filed what purported to be joint Federal income tax returns to which he attached petitioner's W-2 forms and which he executed for himself and for petitioner without her consent. Held, petitioner did not consent to the filing of joint income tax returns, and the returns filed by petitioner's husband do not constitute joint returns.
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Petitioner, under duress, surrendered W-2 forms covering her wages to her husband who prepared and filed what purported to be joint Federal income tax returns to which he attached petitioner's W-2 forms and which he executed for himself and for petitioner without her consent. Held, petitioner did not consent to the filing of joint income tax returns, and the returns filed by petitioner's husband do not constitute joint returns. Held, further, this Court has jurisdiction to redetermine petitioner's income tax liability on the basis of a separate return, Commissioner v. Burer, 340 F.2d 112 (5th…
1Opinion of the Court
Goffe, Judge:
The Commissioner determined deficiencies in the joint Federal income tax liabilities of petitioner and her husband for the taxable years 1973 and 1974 in the amounts $9,283.37 and $30,531.42, respectively, and additions to tax under section 6653(a),11.R.C. 1954 as amended, for these same years in the amounts $464.17 and $1,526.57, respectively.
After concessions by the parties, the issues for decision are:(1) Whether petitioner and her husband filed joint Federal income tax returns for the taxable years 1973 and 1974.(2) If the tax returns involved were not joint returns, whether…
2Cases cited5 opinions
- Richard Douglas Furnish and Emilie Furnish Funk v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Brown v. CommissionerUnited States Tax Court · 1968
- Stanley v. CommissionerUnited States Tax Court · 1966
- Joseph N. Romm and Helen K. Romm, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1957
- Commissioner of Internal Revenue v. Walter C. Burer and Laverne S. StagesCourt of Appeals for the Fifth Circuit · 1965
3Cited by19 opinions
- Berger v. CommissionerUnited States Tax Court · 1996
- Jensen v. CommissionerUnited States Tax Court · 1993
- Hiramanek v. Comm'rUnited States Tax Court · 2011
- Jordan v. CommissionerUnited States Tax Court · 1986
- Nihiser v. Comm'rUnited States Tax Court · 2008
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