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of Florence H. DeVida Johnson (petitioner) on June 25, 1996.1
Petitioner petitioned the Court for a redetermination of the
notice of liability. The sole issue for decision is whether Ms.
Johnson is personally liable under title 31 U.S.C. section 3713
(1994), for unpaid income taxes and additions to tax (and accrued
interest thereon) owed by Mr. Johnson's estate. We hold Ms.
Johnson is personally liable to the extent set forth herein.
Unless otherwise noted, section references are to the Internal
Revenue Code. Rule references are to the Tax Court Rules of
Practice and Procedure.
Background
All facts are stipulated and are so found. The stipulated
facts and exhibits submitted therewith are incorporated herein.
Mr. Johnson died on April 8, 1987, and Ms. Johnson was appointed
personal representative of Mr. Johnson's estate. Ms. Johnson
died on January 19, 1996. Mr. Johnson and Ms. Johnson were
married on November 3, 1962, but they lived apart after November
1979 without ever divorcing. Prior to his death, Mr. Johnson
filed a petition in bankruptcy, and his bankruptcy case spanned
1Because Ms. Johnson was deceased on the date respondent
issued the notice of liability, the notice of liability was
mailed to petitioner. It is undisputed that petitioner would be
liable in respect of any personal liability imposed on Ms.
Johnson under tit. 31 U.S.C. sec. 3713 (1994). Consequently, the
issue is framed in terms of her personal liability under that
statute.
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