This proceeding involves a deficiency in income tax in the amount of $9,591.45 and an addition to tax under section 294 (d) (2) in the amount of $1,266.20 for the year 1950.
The issues to be decided are: (1) Whether petitioner was entitled to file a joint return with her deceased husband for the year 1950; and (2) if so, whether the return which she filed as a joint return but signed only by her was, in fact, a joint return.
Some of the facts were stipulated...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.