Grossman v. Commissioner

Petitioner's income tax return was prepared for him by an attorney and accountant. Only petitioner's name appeared thereon as taxpayer and only he signed it. The tax was computed therein on the basis that it was a separate return. His wife had no income during the taxable year. In the return petitioner claimed dependency exemption on account of a "nephew" who was, in fact, the nephew of petitioner's wife, for whom petitioner had undertaken to provide maintenance and care by an agreement when the nephew was placed in petitioner's home for convalescent care. Held, petitioner's return was a…