[DOWNLOAD] "Howell v. Commissioner of Internal Revenue." by United States Court Of Appeals Sixth Circuit ~ eBook PDF Kindle ePub Free
eBook details
- Title: Howell v. Commissioner of Internal Revenue.
- Author : United States Court Of Appeals Sixth Circuit
- Release Date : January 15, 1949
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 59 KB
Description
The principal question presented by this petition to review is whether the assessment and collection of deficiencies in income taxes for the years 1940, 1941, and 1942 are barred as to petitioner by the three-year limitation of § 275(a), Int. Rev. Code, 26 U.S.C.A. § 275(a). Petitioner is the wife of Charles J. Howell, of Cleveland, Ohio, who has heretofore been indicted, pleaded guilty, and been sentenced for filing false and fraudulent income tax returns for the years 1939 to 1943, inclusive.The returns for 1940, 1941 and 1942 involved in the criminal proceedings against Howell are the same returns involved herein. They were all joint returns, and those for 1940 and 1942 were signed by both Howell and petitioner. The 1941 return was signed and verified by Howell only. The Tax Court, citing a former Tax Court opinion, held that where a husband files a joint return without objection of the wife, who fails to file a separate return, it will be presumed the joint return was filed with the tacit consent of the wife. Petitioner filed no separate return for 1940, 1941 and 1942. Counsel for petitioner does not attack this conclusion in this court.