Hayes v. Commissioner
United States Tax Court
Petitioner was living with her husband on the last day of 1942. He died intestate on February 12, 1943. No administrator was appointed for his estate, but petitioner actually took possession of his assets and administered them. On March 8, 1943, she filed a joint return for 1942, designated as such, including the income and deductions of herself and her deceased husband, and signed by her individually. She also signed her husband's name by her as "wife."
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Petitioner was living with her husband on the last day of 1942. He died intestate on February 12, 1943. No administrator was appointed for his estate, but petitioner actually took possession of his assets and administered them. On March 8, 1943, she filed a joint return for 1942, designated as such, including the income and deductions of herself and her deceased husband, and signed by her individually. She also signed her husband's name by her as "wife." In August 1943, she filed a separate return for 1942, reporting her individual income and deductions. This was refused by the collector.…
1Opinion of the Court
opinion.
Leech, Judge:
Respondent has determined a deficiency in income tax for the calendar year 1943 in the amount of $189,23. The question is whether a return filed for the year 1942 by petitioner for herself and her deceased husband constituted a valid joint return under which the petitioner was liable for the deficiency. The liability of petitioner on such return affects her tax for the year 1943. The proceeding was submitted upon a stipulation of facts, which we adopt by reference.
Petitioner is a resident of Parsons, Kansas, and is the.widow of Alfred Leslie Hayes, who died intestate on…
2Cases cited4 opinions
- McClellan v. CunninghamTennessee Supreme Court · 1847
- Damouth v. KlockMichigan Supreme Court · 1874
- Grace v. SeibeirtIllinois Supreme Court · 1908
- Weaver v. WilliamsMississippi Supreme Court · 1898
3Cited by4 opinions
- Ruzich v. CommissionerUnited States Tax Court · 1967
- Hayes v. CommissionerUnited States Tax Court · 1946
- Ramos v. CommissionerUnited States Tax Court · 1955
- Ruzich v. CommissionerUnited States Tax Court · 1967