Peppiatt v. Commissioner
United States Tax Court
During 1973 petitioner was married to a nonresident alien of the United States and was thus unable to file a joint return under sec. 6013(a)(1). Held, petitioner was not entitled to utilize the maximum tax rate on earned income provisions of sec. 1348 because of his failure to file a joint return for that year as required by sec. 1348(c).
1Opinion of the Court
Frank Peppiatt, Petitioner v. Commissioner of Internal Revenue, Respondent
Peppiatt v. Commissioner
Docket No. 1521-76
United States Tax Court
69 T.C. 848; 1978 U.S. Tax Ct. LEXIS 166;
February 28, 1978, Filed
During 1973 petitioner was married to a nonresident alien of the United States and was thus unable to file a joint return under sec. 6013(a)(1). Held, petitioner was not entitled to utilize the maximum tax rate on earned income provisions of sec. 1348 because of his failure to file a joint return for that year as required by sec. 1348(c).
Albert A. Rettig, for the petitioner.
Michael A.…
2Cases cited8 opinions
- Helvering v. City Bank Farmers Trust Co.Supreme Court of the United States · 1935
- Easson v. CommissionerUnited States Tax Court · 1960
- Easson v. CommissionerCourt of Appeals for the Ninth Circuit · 1961
- Yarnall v. CommissionerUnited States Tax Court · 1947
- Schinasi v. CommissionerUnited States Tax Court · 1969
3 more not listed; retrieve them via the Exa API.