Legal Opinion
John M. And Alice D. Church v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided January 20, 1987No. 486, Docket 86-4128PublishedCited by 22 opinions
1Per curiam
During 1981, Alice Church earned $2,920 for six weeks work as a secretary. She and her husband John failed to report this amount on their joint income tax .return. After the Commissioner of Internal Revenue issued a deficiency notice, they availed themselves of the United States Tax Court’s simplified procedure for small tax cases 1 and filed a pro sese petition for review. The taxpayers’ contention was that the failure of Mrs. Church’s employer to withhold income tax from her wages relieved them of liability for the tax.
The Tax Court, reviewing the matter on stipulated facts, upheld the…
2Cases cited4 opinions
- George T. Knoblauch and Julia Knoblauch v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1984
- Irwin Schiff v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
- Johl v. JohlCourt of Appeals for the Second Circuit · 1986
- United States v. Michael v. KuntzCourt of Appeals for the Second Circuit · 1958
3Cited by22 opinions
- Robinson v. City of ChicagoCourt of Appeals for the Seventh Circuit · 1989
- Black v. Ameritel Inns, Inc.Idaho Supreme Court · 2003
- Baasch v. United StatesDistrict Court, E.D. New York · 1990
- Chenault v. Comm'rUnited States Tax Court · 2011
- Albert Robinson, Willie Moore, and John Richardson, Individually and on Behalf of a Class v. City of Chicago, an Illinois Municipal Corporation, William Doulin and Benjamin Perlman, Individually and on Behalf of a Class v. City of ChicagoCourt of Appeals for the Seventh Circuit · 1989
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