1. Home
  2. Browse Decisions
  3. T.C.
  4. 62 T.C.
  5. 62 T.C. 760 (1974)
 

GALLIHER v. COMMISSIONER

Docket No. 6276-73.

62 T.C. 760 (1974)

MARY LOU GALLIHER, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed September 3, 1974.

Attorney(s) appearing for the Case

Arthur F. Stelley, for the petitioner.

Charles N. Woodward, for the respondent.

OPINION

WILBUR, Judge:

Respondent determined a deficiency of $9,446.92 in petitioner's Federal income tax for the calendar year 1969. The issue presented is whether section 6013 (e)1 absolves petitioner, a resident of a community property State, from tax liability where petitioner filed a separate tax return for the year in question.

All the facts have been stipulated and are found accordingly. Petitioner resided...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases