Gudenschwager v. Commissioner
United States Tax Court
P did not file Federal income tax returns for 1974, 1975, or 1979 through 1982. P filed unsigned Forms 1040 for 1977 and 1978. P filed his 1976 Federal income tax return in 1982. Although the filing status indicated on the 1976 tax return was "married filing joint return," P's wife did not sign the return.
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P did not file Federal income tax returns for 1974, 1975, or 1979 through 1982. P filed unsigned Forms 1040 for 1977 and 1978. P filed his 1976 Federal income tax return in 1982. Although the filing status indicated on the 1976 tax return was "married filing joint return," P's wife did not sign the return. P claimed two personal exemptions on his 1976 return and his unsigned Forms 1040 for 1977 and 1978. P claimed business deductions and a long-term capital loss for 1976. Held: P is not entitled to joint return status. Held further: P had unreported income for 1974, 1975, and 1977 through…
1Opinion of the Court
JEWEL JOHN GUDENSCHWAGER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Gudenschwager v. Commissioner
Docket Nos. 1776-84; 35179-84.
United States Tax Court
T.C. Memo 1988-546; 1988 Tax Ct. Memo LEXIS 575; 56 T.C.M. (CCH) 748; T.C.M. (RIA) 88546;
November 29, 1988; As amended December 8, 1988; WITHDRAWN December 21, 1988
P did not file Federal income tax returns for 1974, 1975, or 1979 through 1982. P filed unsigned Forms 1040 for 1977 and 1978. P filed his 1976 Federal income tax return in 1982. Although the filing status indicated on the 1976 tax return was "married filing joint…
2Cases cited16 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Neely v. CommissionerUnited States Tax Court · 1985
- Grosshandler v. CommissionerUnited States Tax Court · 1980
- Enoch v. CommissionerUnited States Tax Court · 1972
11 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Newman v. CommissionerCourt of Appeals for the Second Circuit · 1990
- John H. Newman and Claudia C. Newman v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1990