- 13 -
sustain below with respect to the deductions claimed in Schedules
F of the 1994 and 1995 joint returns, the amount that Ms.
Treadaway received during 1994 from the sale of the Brenda
property, the Social Security benefits that Ms. Treadaway re-
ceived during the years at issue, and the net operating loss
deductions claimed in the 1994 and 1995 joint returns. That is
because petitioner and Ms. Treadaway filed a joint return for
1994, and pursuant to section 6013(a)(3),7 petitioner, as the
surviving spouse, filed a joint return for 1995 on behalf of his
deceased spouse Ms. Treadaway and himself. Since a joint return
was made for each of the years at issue, the tax is to be com-
puted on the aggregate income for each such year, and the liabil-
ity with respect to that tax is to be joint and several. See
sec. 6013(d)(3).
In an apparent effort to avoid joint and several liability
under section 6013(d)(3) with respect to the 1994 and 1995 joint
returns, petitioner asserts that “the purpose for filing a form
7Sec. 6013(a)(3) provides that in the case of the death of
one spouse the joint return may be made by the surviving spouse
with respect to both himself and the deceased spouse if no return
for the taxable year has been made by the deceased spouse, no
executor or administrator has been appointed, and no executor or
administrator is appointed before the last day prescribed by law
for filing the return of the surviving spouse. On the record
before us, we find that petitioner has failed to show that a
return for 1995 was made by Ms. Treadaway, that an executor or
administrator was appointed, or that an executor or administrator
was appointed before the last day prescribed by law for filing
the 1995 return of petitioner.
Page: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Next
Last modified: May 25, 2011