Cheshire v. Commissioner
United States Tax Court
P and H filed a joint 1992 Federal income tax return on which a portion of retirement distribution proceeds H received and interest received from a joint bank account were omitted from gross income.
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P and H filed a joint 1992 Federal income tax return on which a portion of retirement distribution proceeds H received and interest received from a joint bank account were omitted from gross income. Although P acknowledges that when she signed the joint return she had actual knowledge of the omitted retirement distribution proceeds, she posits that, relying on H's false statements, she had reason to believe that the omitted retirement distribution proceeds were not taxable and that she should be entitled to relief under sec. 6015(b), (c), and/or (f), I.R.C., with respect thereto. Further, P…
1Opinion of the Court
Jacobs, Judge:
Respondent determined a $66,069 deficiency in Kathryn and David Cheshire’s 1992 Federal income tax, a $16,518 section 6651(a)(1) addition to tax, and a $13,214 section 6662(a) accuracy-related penalty. Only Kathryn Cheshire has contested this determination; she does so claiming innocent spouse relief under section 6015(b), (c), and/or (f).
After concessions by respondent, see infra, the issue to be resolved is whether Mrs. Cheshire is entitled to innocent spouse relief with respect to: (1) The taxation of an omitted portion of the distributions Mr. Cheshire received upon his…
2Cases cited13 opinions
- Connecticut National Bank v. GermainSupreme Court of the United States · 1992
- Central Intelligence Agency v. SimsSupreme Court of the United States · 1985
- BUTLER v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2000
- Mailman v. CommissionerUnited States Tax Court · 1988
- Bokum v. CommissionerUnited States Tax Court · 1990
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3Cited by146 opinions
- Alt v. Comm'rUnited States Tax Court · 2002
- Kathryn Cheshire v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 2002
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- Washington v. Comm'rUnited States Tax Court · 2003
- Ewing v. Comm'rUnited States Tax Court · 2004
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