Phillips v. Commissioner
United States Tax Court
P, a U.S. citizen resident abroad, filed untimely Federal income tax returns for 1979, 1980, and 1981 claiming joint return status with his nonresident alien wife. On his 1979 return, P and his wife attached a statement signifying their election to have P's wife treated as a U.S. resident. P's returns stated P's and P's wife's correct address and were signed by P and his wife.
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P, a U.S. citizen resident abroad, filed untimely Federal income tax returns for 1979, 1980, and 1981 claiming joint return status with his nonresident alien wife. On his 1979 return, P and his wife attached a statement signifying their election to have P's wife treated as a U.S. resident. P's returns stated P's and P's wife's correct address and were signed by P and his wife. P's returns were filed after the Commissioner had processed dummy returns that showed P's name, address, and social security number and were otherwise blank, and after the Commissioner, using "married filing separately"…
1Opinion of the Court
OPINION
WILLIAMS, Judge-. *
The Commissioner determined deficiencies in petitioner’s Federal income tax and additions to tax as follows:
Calendar Income tax year deficiency Sec. 6651(a)(1) Sec. 6653(a)
1979 $7,539 $1,884.75 $376.95
1980 5,579 1,394.75 278.00
1981 585 146.25 29.25
After concessions by the parties, the sole issue for the Court to decide is whether section 6013(b)1 applies to bar petitioner from making a joint return for each year at issue. If petitioner’s Federal income tax liability is assessed under joint return rates, petitioner would not be liable for any deficiency or addition to…
2Cases cited7 opinions
- Durovic v. CommissionerUnited States Tax Court · 1970
- Marko Durovic v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1973
- Thompson v. CommissionerUnited States Tax Court · 1982
- Muriel Heim v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Heim v. CommissionerUnited States Tax Court · 1956
2 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Kenneth L. Phillips v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1988
- Coastal Petroleum Refiners, Inc. v. CommissionerUnited States Tax Court · 1990
- Phillips v. CommissionerUnited States Tax Court · 1987
- Taylor v. CommissionerUnited States Tax Court · 1987
- Vazquez v. CommissionerUnited States Tax Court · 1993
14 more not listed; retrieve them via the Exa API.