Bassett v. Commissioner
United States Tax Court
P earned a substantial amount of income as a child actress in 1985, 1986, and 1987 when she was 11, 12, 13, and 14 years old. P's parents were her guardians under applicable State law and were actively involved in assisting her acting career. P did not file her own returns for those years and did not have the capacity to file because of her youth. P's parents did not file returns for P. P's parents did not have reasonable cause for not filing P's returns.
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P earned a substantial amount of income as a child actress in 1985, 1986, and 1987 when she was 11, 12, 13, and 14 years old. P's parents were her guardians under applicable State law and were actively involved in assisting her acting career. P did not file her own returns for those years and did not have the capacity to file because of her youth. P's parents did not file returns for P. P's parents did not have reasonable cause for not filing P's returns. Held, sec. 6012(b)(2), I.R.C., required P's parents to file P's returns for her. Held, further, P is liable for the additions to tax for…
1Opinion of the Court
SKYE BASSETT, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bassett v. Commissioner
Docket No. 2050-91
United States Tax Court
100 T.C. 650; 1993 U.S. Tax Ct. LEXIS 41; 100 T.C. No. 41;
June 30, 1993, Filed
Decision will be entered under Rule 155.
P earned a substantial amount of income as a child actress in 1985, 1986, and 1987 when she was 11, 12, 13, and 14 years old. P's parents were her guardians under applicable State law and were actively involved in assisting her acting career. P did not file her own returns for those years and did not have the capacity to file because of her…
2Cases cited14 opinions
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
- Bixby v. CommissionerUnited States Tax Court · 1972
- Dunbar v. DunbarSupreme Court of the United States · 1903
- Emmons v. CommissionerUnited States Tax Court · 1989
9 more not listed; retrieve them via the Exa API.