Bour v. Commissioner
United States Tax Court
Petitioner's husband filed Federal income tax returns for the years 1941 through 1944 which included petitioner's share of rental income and deductions attributable to various parcels of real property held by them as tenants by the entirety. Such returns were made out only in his name, were signed only by him, claimed an exemption for petitioner as his wife, and stated that she was not filing a separate return.
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Petitioner's husband filed Federal income tax returns for the years 1941 through 1944 which included petitioner's share of rental income and deductions attributable to various parcels of real property held by them as tenants by the entirety. Such returns were made out only in his name, were signed only by him, claimed an exemption for petitioner as his wife, and stated that she was not filing a separate return. For the year 1946, petitioner and her husband filed separate returns; but all the rental income and deductions attributable to the entirety properties were again reported only by…
1Opinion of the Court
OPINION.
Rice, Judge:
This proceeding involves deficiencies in income tax and penalties for fraud determined against Elsie S. Bour as follows:
year Deficiency SO per cent penalty
1941_ $20,262.46 $10,111.00
1942_ 26, 205. 36 12, 422. 89
1943_ 11, 540. 94 5, 771. 67
1944___ 16,034.51 10,718.55
Total___ $74,043.27 $39,024 11
The issues to be decided are: (1) Whether the tax returns for the years 1941 through 1944, filed in the name of Harry G. Bour, the petitioner’s husband, were in fact joint returns of petitioner and her said husband; and (2) whether respondent is estopped from determining…
2Cases cited14 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Harrison v. SchaffnerSupreme Court of the United States · 1941
- 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
9 more not listed; retrieve them via the Exa API.
3Cited by37 opinions
- Federbush v. CommissionerUnited States Tax Court · 1960
- Dolan v. CommissionerUnited States Tax Court · 1965
- Estate of Campbell v. CommissionerUnited States Tax Court · 1971
- Muriel Heim v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Heim v. CommissionerUnited States Tax Court · 1956
32 more not listed; retrieve them via the Exa API.