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appeared before the Chancery Court. They were not able to
persuade the Chancery Court that Alice Berger should not have to
sign the return as required by the terms of the settlement
agreement. Although Alice Berger believed that the 1988 return
was erroneous, she also believed that the Chancery Court had
ordered her to sign it, and she signed it at the courthouse.
Howard Berger had previously signed the 1988 return on May 5,
1989.
On October 14, 1989, Alice Berger and Howard Berger timely
filed their 1988 Form 1040. Attached to the return was the
statement:
I, Alice W. Berger, do CERTIFY that I am signing this
return under duress by court order. It is my
contention that there was a change in the accounting
method of Woodbine Cemetery without approval of the
Internal Revenue Service, and that this change does not
clearly reflect income earned.
I intend to seek relief under Furnish v. Comm., 59-1
USTC, para 9189 and Brown v. Comm., 51TC116.
None of the Federal income tax returns filed by Howard or
Alice Berger for the taxable years 1986 through 1989 reported any
gross income in respect of payments to them or on their behalves
from the Woodbine business account.
By deed dated November 17, 1989, Alice Berger transferred
ownership of the Woodbine real property to Woodbine Cemetery
Association of Oceanport, Inc. (Woodbine Association), in
exchange for Woodbine Association Certificates of Debt having a
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