Berenbeim v. Commissioner
United States Tax Court
P-W had been divorced and then married P-H. P-H obtained money by means of a Ponzi scheme and failed to report the income or file returns. P-W, who had some income of her own and was unfamiliar with P-H's business matters, provided P-H with her tax information and signed joint returns of income which she believed were filed. P-H did not file these returns.
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P-W had been divorced and then married P-H. P-H obtained money by means of a Ponzi scheme and failed to report the income or file returns. P-W, who had some income of her own and was unfamiliar with P-H's business matters, provided P-H with her tax information and signed joint returns of income which she believed were filed. P-H did not file these returns. At one point when confronted by R's officer as to why she did not file, P-W obtained photocopies of the joint returns from P-H and provided them to R's officer explaining that she had been divorced and was not filing under P-H's family…
1Opinion of the Court
PHYLLIS M. CURTIS BERENBEIM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; JEROME P. BERENBEIM, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Berenbeim v. Commissioner
Docket Nos. 37873-87, 1281-88
United States Tax Court
T.C. Memo 1992-272; 1992 Tax Ct. Memo LEXIS 294; 63 T.C.M. (CCH) 2975;
May 12, 1992, Filed
Decisions will be entered under Rule 155.
P-W had been divorced and then married P-H. P-H obtained money by means of a Ponzi scheme and failed to report the income or file returns. P-W, who had some income of her own and was unfamiliar with P-H's business matters,…
2Cases cited73 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- United States v. BoyleSupreme Court of the United States · 1985
- Neely v. CommissionerUnited States Tax Court · 1985
- Commissioner v. Glenshaw Glass Co.Supreme Court of the United States · 1955
- James v. United StatesSupreme Court of the United States · 1961
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