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.
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