Calhoun v. Commissioner
United States Tax Court
Petitioner's husband filed income tax returns without petitioner's name on the caption or without her signature on the returns. Held, on the facts, that petitioner did not file joint returns with her husband, nor did she intend to file joint returns with him in the years before us.
1Opinion of the Court
OPINION.
Johnson, Judge:
The sole issue before us is whether petitioner and her former husband filed joint returns for the years 1943, 1944, 1945, 1947, and 1948. Eespondent determined that joint returns were filed by them, but petitioner maintains that she did not file joint returns with her husband and, further, that she did not intend to file joint returns.
The keystone of respondent’s argument is that in Maryland each spouse is entitled to one-half of the income from property held by them as tenants by the entirety. Whitelock v. Whitelock, 156 Md. 115, 143 Atl. 712, 715; Brown v. Brown, 204…
2Cases cited11 opinions
- Howell v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1949
- Howell v. CommissionerUnited States Tax Court · 1948
- Kann v. Commissioner of Internal Revenue. Kann's Estate v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1954
- Stone v. CommissionerUnited States Tax Court · 1954
- Ferguson v. CommissionerUnited States Tax Court · 1950
6 more not listed; retrieve them via the Exa API.
3Cited by36 opinions
- Muriel Heim v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1958
- Bour v. CommissionerUnited States Tax Court · 1954
- Sullivan v. CommissionerUnited States Tax Court · 1956
- Parsons v. CommissionerUnited States Tax Court · 1964
- Ladden v. CommissionerUnited States Tax Court · 1962
31 more not listed; retrieve them via the Exa API.