Untermann v. Commissioner
United States Tax Court
John J. Untermann and Sarah C. Kaltman were purportedly married in Connecticut in October 1953 and have lived together since that time in New Jersey. John and Sarah were not legally married under the laws of New Jersey, since that State recognizes the validity of his previous marriage to Sally Cheney. Held, John and Sarah were not entitled to file a joint return in 1956, 1957, and 1958. Held, further, John is not entitled to a dependency exemption for Sarah for said years.
1Opinion of the Court
OPINION.
Black, Judge:
The Commissioner determined income tax deficiencies as follows:
Tear Deficiency
1956 _,_$515.22
1957 _i_ 512.53
1958 _ 378.34
The question presented is whether petitioner is entitled to file a joint income tax return with Sarah Cayer Untermann, also known as Sarah Cayer Kaltman, and claim her as an exemption.
Respondent’s motion to dismiss the case for lack of jurisdiction insofar as it relates to Sarah C. Untermann was granted and John J. Untermann remains as the sole petitioner.
The facts have been fully stipulated by the parties and are so found. In part, these facts are as…
2Cases cited14 opinions
- Williams v. North CarolinaSupreme Court of the United States · 1945
- Shammas v. ShammasSupreme Court of New Jersey · 1952
- Albert Gersten, Myron P. Beck and Ann H. Beck, Milton Gersten and Mary Gersten v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Eccles v. CommissionerUnited States Tax Court · 1953
- Commissioner of Internal Revenue v. EcclesCourt of Appeals for the Fourth Circuit · 1953
9 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Josephine C. Toscano AKA Josephine C. Zelasko v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1971
- Borax v. CommissionerUnited States Tax Court · 1963
- Lee v. CommissionerUnited States Tax Court · 1975
- Estate of Goldwater v. Comm'rUnited States Tax Court · 1975
- Boyter v. CommissionerUnited States Tax Court · 1980
17 more not listed; retrieve them via the Exa API.