Adams v. Commissioner
United States Tax Court
Both petitioner and his wife separately earned income from sales. The wife prepared joint returns (which petitioner signed) but refused to disclose her separate income to petitioner. There were substantial omissions of income due to the sole fraud of the wife. Held: Petitioner is not an "innocent spouse."
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Both petitioner and his wife separately earned income from sales. The wife prepared joint returns (which petitioner signed) but refused to disclose her separate income to petitioner. There were substantial omissions of income due to the sole fraud of the wife. Held: Petitioner is not an "innocent spouse." He was put on notice of the omissions by his wife's nondisclosure, and he failed to prove either that he did not significantly benefit from the omitted income or any other fact that would make it inequitable to hold him liable. Sec. 6013(e)(1)(B) and (C), I.R.C. 1954.
1Opinion of the Court
Tietjens, Judge:
The Commissioner determined deficiencies in the joint individual income tax liability of Raymond H. Adams and his former wife, now known as Nellie M. Wagonmaker (not a party in this case), as follows:
Year Deficiency 1956 _$9,189. 84 1957 _ 20, 844.16 1958 _ 28,272.29 Year Deficiency 1959 _$14, 610.28 1960 _ 21,554.71 1961_ 31,290.26
There were also substantial additions to tax under section 6653(b), I.R.C. 1954;1 the Commissioner has conceded, however, that the asserted underpayments were not due to fraud on the part of Raymond H. Adams, who is the sole petitioner before us.…
2Cases cited3 opinions
- Stone v. CommissionerUnited States Tax Court · 1971
- Sonnenborn v. CommissionerUnited States Tax Court · 1971
- Joss v. CommissionerUnited States Tax Court · 1971
3Cited by107 opinions
- Bettye A. Sanders v. United StatesCourt of Appeals for the Fifth Circuit · 1975
- Porter v. Comm'rUnited States Tax Court · 2009
- Flynn v. CommissionerUnited States Tax Court · 1989
- Quinn v. CommissionerUnited States Tax Court · 1974
- Estate of Jackson v. CommissionerUnited States Tax Court · 1979
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