- 2 - Revenue Code in effect for the year in issue, and all Rule references are to the Tax Court Rules of Practice and Procedure. Respondent determined a deficiency of $6,092 in petitioner's 1995 Federal income tax based on a finding that petitioner had not filed a valid 1995 Federal income tax return and that petitioner's proper filing status was married filing separately. Petitioner resided in Salt Lake City, Utah, at the time he filed his petition. Petitioner moves for summary judgment in his favor, arguing that as a matter of law, he filed a valid 1995 joint Federal income tax return with his former spouse and that he is entitled to joint filing status. Respondent initially objected to petitioner's motion, arguing that there was a genuine issue of fact regarding the intent of petitioner's former spouse to file a joint return. Both parties agreed, however, during a subsequent conference call with the Court that there are no genuine issues of material fact with respect to the issue of whether petitioner filed a valid 1995 Federal income tax return. Respondent filed a cross-motion for summary judgment focusing on the requirements of a valid return. The sole issue presented for summary judgment is whether petitioner filed a valid 1995 Federal income tax return. Although there has been no stipulation of facts, we set forth a summary of facts relevant to our discussion, which fromPage: Previous 1 2 3 4 5 6 7 8 9 10 11 Next
Last modified: May 25, 2011