Cline v. Commissioner
United States Tax Court
1. Petitioner, separated but not divorced from his spouse and living in a community property State, is taxable on one-half of the community income even though his spouse reported and paid tax on all of her income on separate returns. 2. Petitioner's constitutional arguments are not valid. 3. The Forms 1040 filed by petitioner who answered most of the questions with either asterisks, constitutional arguments, the word "none," or a a figure "0" do not constitute returns and…
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1. Petitioner, separated but not divorced from his spouse and living in a community property State, is taxable on one-half of the community income even though his spouse reported and paid tax on all of her income on separate returns. 2. Petitioner's constitutional arguments are not valid. 3. The Forms 1040 filed by petitioner who answered most of the questions with either asterisks, constitutional arguments, the word "none," or a a figure "0" do not constitute returns and petitioner is liable for the addition to tax under sec. 6651(a)(1) for failure to file timely returns. 4. Addition to tax…
1Opinion of the Court
ROY M. CLINE, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent.
Cline v. Commissioner
Docket No. 15752-79.
United States Tax Court
T.C. Memo 1982-44; 1982 Tax Ct. Memo LEXIS 701; 43 T.C.M. (CCH) 436; T.C.M. (RIA) 82044;
February 1, 1982.
1. Petitioner, separated but not divorced from his spouse and living in a community property State, is taxable on one-half of the community income even though his spouse reported and paid tax on all of her income on separate returns.
2. Petitioner's constitutional arguments are not valid.
3. The Forms 1040 filed by petitioner who answered most of the…
2Cases cited19 opinions
- Free v. BlandSupreme Court of the United States · 1962
- Cupp v. CommissionerUnited States Tax Court · 1975
- United States v. Arthur J. PorthCourt of Appeals for the Tenth Circuit · 1970
- Hatfield v. CommissionerUnited States Tax Court · 1977
- Jackson v. CommissionerUnited States Tax Court · 1979
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