Hennen v. Commissioner
United States Tax Court
Petitioner signed his wife's name to a purported joint income tax return. Held: 1. Sec. 6064, I.R.C. 1954, only presumes the validity of signatures and has no application where a signature is shown on the face of the document to have been signed by another. 2. Filing of a purported joint return without the wife's signature, coupled with her failure to object, does not presumptively constitute her tacit consent in a case where respondent's determination is that there was no…
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Petitioner signed his wife's name to a purported joint income tax return. Held: 1. Sec. 6064, I.R.C. 1954, only presumes the validity of signatures and has no application where a signature is shown on the face of the document to have been signed by another. 2. Filing of a purported joint return without the wife's signature, coupled with her failure to object, does not presumptively constitute her tacit consent in a case where respondent's determination is that there was no such tacit consent.
1Opinion of the Court
FoRRestee, Judge:
Respondent has determined a deficiency of $678 in petitioner’s income tax for the year 1955 by halving the standard deduction taken by petitioner and employing “individual” instead of “joint” rates.
The sole issue presented is whether the return filed by petitioner for that year was a joint return or his separate return.
FINDINGS OF FACT.
Petitioner is an individual living in Buffalo, New York. He filed an income tax return for the year 1955 with the district director of internal revenue at Buffalo, New York.
The return purported to be a joint return. The names of petitioner and…
2Cases cited10 opinions
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Howell v. CommissionerUnited States Tax Court · 1948
- Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- Muriel Heim v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Stone v. CommissionerUnited States Tax Court · 1954
5 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Ladden v. CommissionerUnited States Tax Court · 1962
- Januschke v. CommissionerUnited States Tax Court · 1967
- Larchmont Foundation, Inc. v. CommissionerUnited States Tax Court · 1979
- Edwin L. Jones v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1964
- Jones v. CommissionerUnited States Tax Court · 1963
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