Brown v. Commissioner
United States Tax Court
Petitioner was forced to sign joint Federal income tax returns for each of the years in issue by a domineering husband who gained her submission by threats and physical abuse. Petitioner would not have signed the returns except for the constraint thus applied to her will. Held, that the income tax returns filed by petitioner's husband were not joint returns within the purview of sec. 6013, I.R.C. 1954, and therefore petitioner is not severally liable thereon.
1Opinion of the Court
Dawson, Judge:
Respondent determined deficiencies in petitioner’s income tax and additions to tax as follows:
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The determinative issue presented is whether petitioner made joint returns with her former husband for the years 1956 through 1959.
FINDINGS OF FACT
Lola I. Brown (herein referred to as petitioner) was a resident of Atlanta, Ga., at the time the petition herein was filed. Federal income tax returns for the years 1956 through 1959 in the names of Lola I. Brown and E. Thurston Brown (petitioner’s former husband, who is referred to herein as Thurston) were in the form of joint…
2Cases cited4 opinions
- Federbush v. CommissionerUnited States Tax Court · 1960
- Richard Douglas Furnish and Emilie Furnish Funk v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1958
- Irving S. Federbush and Sylvia C. Federbush v. Commissioner of Internal Revenue, Sylvia C. Federbush v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1963
- Stanley v. CommissionerUnited States Tax Court · 1966
3Cited by46 opinions
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Malkin v. United StatesDistrict Court, D. New Jersey · 1998
- King v. Comm'rUnited States Tax Court · 2003
- Estate of Clarke v. CommissionerUnited States Tax Court · 1970
- Stanley v. CommissionerUnited States Tax Court · 1983
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