Buchhalter v. Commissioner
United States Board of Tax Appeals
Where a husband files a joint return for himself and wife, joint and several liability for any taxes, penalties, or interest later determined follows and the Commissioner may proceed against either husband or wife, or both, in the assessment and collection of the amounts determined to be due.
1Opinion of the Court
OPINION.
Lansdon :
The petitioners are husband and wife, residing in Denver, Colorado. The respondent has determined deficiencies for the years 1925 to 1929, inclusive, in the respective amounts of $2,269.17, $699.39, $47.48, $326.57, and $1,900.17, to which he has added 50 percent fraud penalties in the respective amounts of $1,134.59, $349.70, $23.74, $163.39, and $950.09, and interest in the respective amounts of $879.60, $229.14, $12.71, $67.85, and $280.52. The petition alleges that the respondent committed some 23 errors in computing the asserted deficiencies, but as the petitioners have…
2Cited by3 opinions
- Crowe v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1936
- Buchhalter v. CommissionerUnited States Board of Tax Appeals · 1933
- KERBAUCH v. COMMISSIONERUnited States Board of Tax Appeals · 1934