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
Diane Stanley, Petitioner v. Commissioner of Internal Revenue, Respondent
Stanley v. Commissioner
Docket No. 9880-77
United States Tax Court
81 T.C. 634; 1983 U.S. Tax Ct. LEXIS 30; 81 T.C. No. 35;
September 26, 1983, Filed
Decision will be entered under Rule 155.
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…
2Cases cited6 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
- Stanley v. CommissionerUnited States Tax Court · 1983
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