Friedman v. Commissioner
United States Tax Court
Ps jointly filed income tax returns for years A, B, and C. On Ps' return for year C they reported a loss attributable to depreciation on a computer leasing transaction.
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Ps jointly filed income tax returns for years A, B, and C. On Ps' return for year C they reported a loss attributable to depreciation on a computer leasing transaction. Ps then jointly filed a Form 1045 (Application for Tentative Refund) to carry the net operating loss from year C to years A and B and to claim overpayment of tax in years A and B. R determined income tax deficiencies and additions to tax for years A, B, and C. P husband conceded all deficiencies and additions to tax determined by R, and P wife contends that she is entitled to relief as an innocent spouse. R contends that P…
1Opinion of the Court
OPINION
GERBER, Judge:
Petitioners moved for partial summary judgment on the question of whether the facts here meet a specific requirement of section 6013(e).1 The statute affords innocent spouse relief where there is a substantial understatement of tax attributable to grossly erroneous items of one spouse “on such return.” Sec. 6013(e)(1)(B). More specifically, the issue concerns whether innocent spouse relief is available only where the “grossly erroneous items” are reported on the jointly filed return, as respondent argues, or whether the relief is available where the “grossly erroneous…
2Cases cited8 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Badaracco v. CommissionerSupreme Court of the United States · 1984
- Beard v. Comm'rUnited States Tax Court · 1984
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Zellerbach Paper Co. v. HelveringSupreme Court of the United States · 1934
3 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Galuska v. CommissionerUnited States Tax Court · 1992
- Baldwin v. CommissionerUnited States Tax Court · 1991
- Friedman v. CommissionerUnited States Tax Court · 1993
- ToweUnited States Tax Court · 1992
- Baldwin v. CommissionerUnited States Tax Court · 1991
2 more not listed; retrieve them via the Exa API.