T.C. Memo. 2001-103
UNITED STATES TAX COURT
GERALD DENNIS STRONG, Petitioner v.
COMMISSIONER OF INTERNAL REVENUE, Respondent
Docket No. 582-99. Filed April 30, 2001.
P and his spouse were separated but legally married
when P prepared and filed a document as their joint 1994
income tax return, which P signed on behalf of his spouse.
Later, P filed a petition for bankruptcy. R filed a proof
of claim in P’s bankruptcy case alleging, inter alia, a
deficiency for 1994 arising largely from P’s failure to
include income P received under a settlement agreement
between P and P’s former employer. P objected and contended
that the amounts received under the settlement agreement
were excludable from gross income under sec. 104(a)(2),
I.R.C. 1986. The bankruptcy court overruled P’s objection
and allowed R’s claim for P’s 1994 tax liability. In the
instant case, R raises the affirmative defense of res
judicata, but not as to whether the 1994 tax return was a
joint tax return or was P’s separate tax return.
1. Held: R sustained as to res judicata.
2. Held, further, the income tax return filed for 1994
was intended by P and his spouse to be their joint income
Page: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011