- 8 - 1103 (9th Cir. 1978); Powers v. Fox, 158 Cal. Rptr. 92, 95 (Ct. App. 1979); Interinsurance Exch. of the Auto. Club v. Velji, 118 Cal. Rptr. 596, 600 (Ct. App. 1975). In the present case, petitioner filed her petition for an annulment of a voidable marriage only 2 months prior to the trial of this case. Up until that time, she held herself out as being married. We do not think that petitioner's current attempt to claim that she was single during 1989, as a result of the Judgment of Nullity, promotes the purposes for which the relation-back doctrine was intended. Accordingly, we hold that the Judgment of Nullity in the present case does not relate back to the date of the marriage and, therefore, is not binding on the Commissioner for purposes of petitioner's Federal income tax filing status.3 Understatement of Gross Receipts Petitioner determined her Schedule C gross receipts based upon deposits into her business bank account. Respondent increased petitioner's gross receipts by $14,658 in the notice of deficiency. Petitioner concedes she understated her gross 3Respondent also argues that petitioner's securing of an uncontested annulment constituted a "sham transaction" designed to manipulate her marital status for Federal tax purposes and, thus, should not be given effect. Respondent points to the timing of the petition for nullity of marriage, which was shortly after respondent informed petitioner by letter that she intended to raise petitioner's marital status as an issue, as support for this contention. However, as a result of our holding, we see no reason to look behind the State court's judgment.Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
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