Ewell v. Commissioner
United States Tax Court
H and W, husband and wife, received wages and other income in 1976 through 1980, and filed Federal income tax returns for such years. In preparing each year's return, H summarized the information relating to W's income on a worksheet. He did not include the wages and other income earned by him individually and the income earned jointly by the couple on such worksheet. He presented such worksheet to W for her review, along with a blank Form 1040 for her to sign.
Read the full summary
H and W, husband and wife, received wages and other income in 1976 through 1980, and filed Federal income tax returns for such years. In preparing each year's return, H summarized the information relating to W's income on a worksheet. He did not include the wages and other income earned by him individually and the income earned jointly by the couple on such worksheet. He presented such worksheet to W for her review, along with a blank Form 1040 for her to sign. After W signed such Form and returned it to H, H completed the Form by adding certain personal information. He then signed and filed…
1Opinion of the Court
ELIZABETH EWELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent; DOUGLAS W. EWELL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Ewell v. Commissioner
Docket Nos. 8853-85; 10137-85.
United States Tax Court
T.C. Memo 1988-265; 1988 Tax Ct. Memo LEXIS 291; 55 T.C.M. (CCH) 1107; T.C.M. (RIA) 88265;
June 21, 1988.
H and W, husband and wife, received wages and other income in 1976 through 1980, and filed Federal income tax returns for such years. In preparing each year's return, H summarized the information relating to W's income on a worksheet. He did not include the wages and…
2Cases cited17 opinions
- Spies v. United StatesSupreme Court of the United States · 1943
- Rowlee v. CommissionerUnited States Tax Court · 1983
- Stone v. CommissionerUnited States Tax Court · 1971
- Gajewski v. CommissionerUnited States Tax Court · 1976
- Beaver v. CommissionerUnited States Tax Court · 1970
12 more not listed; retrieve them via the Exa API.