Manton v. Commissioner
United States Tax Court
1. A petition separately filed by petitioner wife challenging, as to her, deficiencies and fraud penalties determined by respondent in a joint deficiency notice addressed to petitioner and her husband, and based upon her asserted several liability on account of tax returns filed by the husband as joint returns, held proper to institute separate proceeding within the jurisdiction of the Tax Court. 2. Income tax returns for the years 1935, 1936, and 1937 designated "joint…
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1. A petition separately filed by petitioner wife challenging, as to her, deficiencies and fraud penalties determined by respondent in a joint deficiency notice addressed to petitioner and her husband, and based upon her asserted several liability on account of tax returns filed by the husband as joint returns, held proper to institute separate proceeding within the jurisdiction of the Tax Court. 2. Income tax returns for the years 1935, 1936, and 1937 designated "joint returns," but signed only by the husband without authorization by or knowledge of the petitioner wife, who had no income or…
1Opinion of the Court
OPINION.
OppeR, Judge:
This is a related proceeding to that in Docket No. 5785. The two are bottomed upon the same deficiency notice, which was addressed jointly to the husband, who is petitioner in the other proceeding, and to the wife, who is petitioner here. The two proceedings have not been consolidated, and the single issue which we find it necessary to dispose of in this opinion is whether the present petitioner is liable for any part of the deficiency determined in the notice in question.
Respondent’s claim is that this petitioner is severally liable for the amount of the deficiency, and,…
2Cases cited2 opinions
- Howell v. CommissionerUnited States Tax Court · 1948
- Kellett v. CommissionerUnited States Tax Court · 1945
3Cited by26 opinions
- Dolan v. CommissionerUnited States Tax Court · 1965
- Davenport v. CommissionerUnited States Tax Court · 1967
- Calhoun v. CommissionerUnited States Tax Court · 1954
- Parsons v. CommissionerUnited States Tax Court · 1964
- McCord v. Granger, Collector of Internal Revenue for 23rd District of PennsylvaniaCourt of Appeals for the Third Circuit · 1952
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