Ridge L. Harlan and Marjory C. Harlan - Page 27




                                       - 27 -                                         
          taxpayer’s husband’s tax return was separate from the taxpayer’s            
          tax return.  We concluded as follows (id. at 789-790):                      
               This Court and the circuit courts of appeals have                      
               specifically held that for the purposes of applying section            
               275(c) of the Internal Revenue Code, consideration may only            
               be given to the return of the particular taxpayer and that             
               the return of another taxpayer may not be considered.                  
                           *    *    *    *    *    *    *                            
                    Petitioner’s complaint that “it does not seem equitable           
               to deny a taxpayer the benefit of the statute of limitations           
               merely because of a failure to duplicate the purely                    
               mechanical computation of gross sales less cost of sales to            
               show the gross income amount which has already been fairly             
               reported” is also without merit.  Section 275(c) is not                
               limited to situations involving bad faith. * * *                       
                    The gross income stated in petitioner’s income tax                
               return is therefore limited to the $5,014.60 shown therein             
               and does not include any amounts stated in her husband’s               
               return.                                                                
               In Switzer v. Commissioner, 20 T.C. 759 (1953), the                    
          taxpayer-husbands (H’s) were partners whose partnership interests           
          constituted community property under California law.  Each H and            
          each of the taxpayer-wives (W’s) filed separate timely tax                  
          returns for 1944 and 1945.  The partnership filed timely                    
          information returns for these years.  The notices of deficiency             
          were sent to the H’s and W’s more than 3 years, but not more than           
          5 years, after the respective tax returns were filed.  See id. at           
          761.  The taxpayers argued that the partnership’s information               
          returns should be treated as being part of the taxpayers’                   
          individual tax returns, to the extent of their partnership                  
          interests, in the same manner as a Schedule C is treated as being           





Page:  Previous  17  18  19  20  21  22  23  24  25  26  27  28  29  30  31  32  33  34  35  36  Next

Last modified: May 25, 2011