We decide the matter before us based on the pleadings,
petitioner's motion, respondent's response to petitioner's
motion, petitioner's reply to respondent's response, and
respondent's response to petitioner's reply, as well as the
various exhibits attached thereto.
Background
Petitioner Nellwyn A. Buck (petitioner) resided in Texas
City, Texas, at the time that the petition was filed with the
Court.
At all relevant times, petitioner was married to, and
resided with, Pittman A. Buck, Jr. (Mr. Buck).
Petitioner and Mr. Buck prepared a document purporting to be
a joint Federal income tax return for the taxable year 1988 (the
purported return). Petitioner and Mr. Buck mailed the purported
return to respondent on April 17, 1989, and respondent received
it 2 days later on April 19, 1989.
The purported return was not signed by either petitioner or
Mr. Buck. Rather, the purported return contained the statement
"Fifth Amendment" in the spaces provided for petitioner's and Mr.
Buck's signatures.3
All Rule references are to the Tax Court Rules of Practice and
Procedure.
3 An asterisk placed opposite each of the "Fifth Amendment"
statements served to reference certain documents attached to the
purported return. One such document, in the form of a "legal
opinion", expressed the view that "liability for filing returns
and paying income tax with respect to federal individual income
taxes applies only to third parties who have withheld taxes for
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