Sivils v. Commissioner
United States Tax Court
P's husband fraudulently omitted income from their joint income tax returns in each year 1973-76. P is relieved of joint and several liability for the income tax due in respect of her husband's fraudulently omitted income for 1973-76. For 1977, P and her husband filed a joint income tax return from which there was no gross income omitted and on which there was no groundless deduction, credit, or basis.
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P's husband fraudulently omitted income from their joint income tax returns in each year 1973-76. P is relieved of joint and several liability for the income tax due in respect of her husband's fraudulently omitted income for 1973-76. For 1977, P and her husband filed a joint income tax return from which there was no gross income omitted and on which there was no groundless deduction, credit, or basis. P seeks to use income averaging in calculating the 1977 income tax liability and to exclude her husband's fraudulently omitted income from the base period years. Held, P is not entitled to…
1Opinion of the Court
OPINION
WILLIAMS, Judge:*
The Commissioner determined deficiencies in petitioner’s Federal income tax and additions to tax for calendar years 1973 through 1977. After concessions, only a deficiency of $20,021.71 in petitioner’s Federal income tax for 1977 remains in controversy. The sole issue that the Court must decide is whether the innocent spouse relief provision of section 6013(e)1 permits the petitioner, for income averaging purposes, to exclude from her base period income the gross income that was fraudulently omitted by her husband from their joint returns.
All of the facts have been…
2Cases cited2 opinions
- Rolland L. King and Arlene P. King v. United StatesCourt of Appeals for the Fifth Circuit · 1981
- Unser v. CommissionerUnited States Tax Court · 1973
3Cited by22 opinions
- Joyce Purcell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1987
- Winnett v. CommissionerUnited States Tax Court · 1991
- Godlewski v. CommissionerUnited States Tax Court · 1988
- Estate of Simmons v. CommissionerUnited States Tax Court · 1990
- Baigent v. CommissionerUnited States Tax Court · 1987
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