Roberts v. Commissioner
United States Tax Court
During 2008 P's former wife (W) submitted withdrawal requests bearing what purported to be P's signatures to two companies administering IRAs P owned. The requests were prepared and submitted without P's knowledge, and P's signatures on the requests were forged.
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During 2008 P's former wife (W) submitted withdrawal requests bearing what purported to be P's signatures to two companies administering IRAs P owned. The requests were prepared and submitted without P's knowledge, and P's signatures on the requests were forged. The companies processed distributions from P's IRAs in accordance with the requests and issued checks made payable to P. W received and endorsed the checks by forging P's signatures, deposited the checks into a joint account that only she used, and used the proceeds from the checks for her personal benefit. P did not know about the…
1Opinion of the Court
Marvel, Judge:
Respondent determined a deficiency in petitioner’s 2008 Federal income tax of $13,783 and an accuracy-related penalty of $3,357 under section 6662(a). In an amendment to answer respondent asserted an increased deficiency of $14,177 and an increased accuracy-related penalty of $3,435. After concessions, 2 the issues for decision are: (1) whether petitioner must include in taxable income for 2008 withdrawals from his individual retirement accounts (IRAs) of $37,020 that his former wife took without his knowledge or permission and that he did not receive directly or indirectly…
2Cases cited17 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- HIGBEE v. COMMISSIONER OF INTERNAL REVENUEUnited States Tax Court · 2001
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- James v. United StatesSupreme Court of the United States · 1961
- Rutkin v. United StatesSupreme Court of the United States · 1952
12 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Oatman v. Comm'rUnited States Tax Court · 2017
- Andrew Wayne Roberts v. CommissionerUnited States Tax Court · 2013
- Brett John Ball v. CommissionerUnited States Tax Court · 2020
- Clark J. Gebman & Rebecca Gebman v. CommissionerUnited States Tax Court · 2017
- Gebman v. Comm'rUnited States Tax Court · 2017
5 more not listed; retrieve them via the Exa API.