Robert D. Mueller - Page 1

                                       T.C. Memo. 2000-132                                             

                                     UNITED STATES TAX COURT                                           

                                ROBERT D. MUELLER, Petitioner v.                                       
                        COMMISSIONER OF INTERNAL REVENUE, Respondent                                   

                  Docket No. 15289-98.                   Filed April 12, 2000.                         

                        P failed to file Federal income tax returns for                                
                  the years 1986 through 1995.  In the notice of                                       
                  deficiency mailed to P, R determined that P’s proper                                 
                  filing status for the years before the Court was                                     
                  single.  P was not married during the years in issue,                                
                  but was involved in a long-term relationship with a                                  
                  same-sex partner, with whom he shared income and                                     
                  assets.  Held: marital classifications in the Federal                                
                  tax code are not unconstitutional; thus P was not                                    
                  entitled to a filing status other than single.  Held,                                
                  further, P is liable for the deficiencies determined by                              
                  R.  Held,   further, P is liable for the additions to                                
                  tax under secs. 6651(a)(1) and 6654, I.R.C.                                          

                  Robert D. Mueller, pro se.                                                           
                  Joseph T. Ferrick and William E. Bogner, for respondent.                             

Page:   1  2  3  4  5  6  7  8  9  10  11  12  Next

Last modified: May 25, 2011