Johnson v. Commissioner
United States Tax Court
During 1973, petitioner's husband along with two other individuals was involved in a scheme to defraud the Federal Government by filing false income tax refund claims with the Internal Revenue Service. Held, under Texas law a portion of the income petitioner's husband derived from this illegal scheme is community property and, therefore, petitioner is taxable on one-half of such portion.
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During 1973, petitioner's husband along with two other individuals was involved in a scheme to defraud the Federal Government by filing false income tax refund claims with the Internal Revenue Service. Held, under Texas law a portion of the income petitioner's husband derived from this illegal scheme is community property and, therefore, petitioner is taxable on one-half of such portion. Held, further, petitioner is entitled to deduct under sec. 212(1), I.R.C. 1954, a portion of the legal fees paid in connection with her husband's unsuccessful defense of the criminal charges brought against…
1Opinion of the Court
Mary Helen Johnson, Petitioner v. Commissioner of Internal Revenue, Respondent
Johnson v. Commissioner
Docket No. 10423-76
United States Tax Court
72 T.C. 340; 1979 U.S. Tax Ct. LEXIS 121;
May 14, 1979, Filed
Decision will be entered under Rule 155.
During 1973, petitioner's husband along with two other individuals was involved in a scheme to defraud the Federal Government by filing false income tax refund claims with the Internal Revenue Service. Held, under Texas law a portion of the income petitioner's husband derived from this illegal scheme is community property and, therefore, petitioner is…
2Cases cited35 opinions
- Aquilino v. United StatesSupreme Court of the United States · 1960
- James v. United StatesSupreme Court of the United States · 1961
- United States v. GilmoreSupreme Court of the United States · 1963
- Poe v. SeabornSupreme Court of the United States · 1930
- Trust Under the Will of Bingham v. CommissionerSupreme Court of the United States · 1945
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