BUTLER v. COMMISSIONER OF INTERNAL REVENUE
United States Tax Court
P and H filed a joint 1992 Federal income tax return on which H failed to report income from an S corporation in which he was a shareholder. R issued a notice of deficiency jointly to P and H who in response filed a joint petition in this Court. H conceded that his share of the income from the S corporation was improperly omitted from the return. In the petition, P alleged that she was entitled to innocent spouse relief pursuant to sec. 6013(e), I.R.C.
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P and H filed a joint 1992 Federal income tax return on which H failed to report income from an S corporation in which he was a shareholder. R issued a notice of deficiency jointly to P and H who in response filed a joint petition in this Court. H conceded that his share of the income from the S corporation was improperly omitted from the return. In the petition, P alleged that she was entitled to innocent spouse relief pursuant to sec. 6013(e), I.R.C. After trial, Congress enacted sec. 6015, I.R.C., and simultaneously repealed sec. 6013(e), I.R.C. The parties agreed to treat P's claim…
1Opinion of the Court
OPINION
Wells, Judge:
Respondent determined a deficiency in petitioners’ Federal income tax for the taxable year 1992 in the amount of $26,720 and an addition to tax pursuant to section 6651(a)(1)1 in the amount of $4,008.
After concessions, the issues to be decided2 are: (1) Whether Jean Butler (petitioner) is entitled to innocent spouse relief pursuant to section 6015(b) relating to the understatement of tax on petitioners’ 1992 joint Federal income tax return; (2) whether the record in the instant case should be reopened to receive additional evidence regarding petitioner’s ability to qualify…
2Cases cited17 opinions
- Citizens to Preserve Overton Park, Inc. v. VolpeSupreme Court of the United States · 1971
- Zenith Radio Corp. v. Hazeltine Research, Inc.Supreme Court of the United States · 1971
- Naftel v. CommissionerUnited States Tax Court · 1985
- Woodral v. CommissionerUnited States Tax Court · 1999
- United States v. Bernice H. ShanbaumCourt of Appeals for the Fifth Circuit · 1994
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3Cited by224 opinions
- Cheshire v. CommissionerUnited States Tax Court · 2000
- Alt v. Comm'rUnited States Tax Court · 2002
- Kathryn Cheshire v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 2002
- Porter v. Comm'rUnited States Tax Court · 2009
- Fernandez v. CommissionerUnited States Tax Court · 2000
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