James Logan Clark - Page 3

                                        - 3 -                                         
          (2)(C), which establishes, for purposes of calculating the                  
          taxable amount of his Social Security benefits, a "base amount"             
          and an "adjusted base amount" of zero for taxpayers who were                
          married and lived together during the taxable year but did not              
          file jointly, and section 6013, which allows Ms. Clark to                   
          unilaterally decide whether or not to file a joint return with              
          him, are unfair and unconstitutional.                                       
               After reviewing the record, we find that respondent properly           
          determined that $9,404 of petitioner's Social Security benefits             
          for 1995 must be included in his gross income under section 86.             
          The record does not show that petitioner and Ms. Clark were                 
          legally separated under a decree of divorce or of separate                  
          maintenance by the end of 1995.  Sec. 7703(a)(2).  Petitioner               
          also stipulated that they lived together until September 1995.              
          Consequently, since petitioner did not file a joint return with             
          Ms. Clark for 1995, his "base amount" and his "adjusted base                
          amount" are both zero.  Sec. 86(c)(1)(C) and (2)(C); Rafter v.              
          Commissioner, T.C. Memo. 1991-349.                                          
               As we informed petitioner at trial, this Court is one of               
          limited jurisdiction, and we must apply the laws as written by              
          Congress.  There is no provision in the Internal Revenue Code               
          which requires an individual taxpayer such as Ms. Clark to file a           
          joint return, which would make her jointly and severally liable             
          for the Federal income tax due on petitioner's individual income.           
          Sec. 6013(d)(3).  With respect to the effect that Ms. Clark's               
          refusal to file jointly with petitioner has on the taxability of            

Page:  Previous  1  2  3  4  5  Next

Last modified: May 25, 2011