Lee v. Commissioner
United States Tax Court
In 1966, petitioner Harold, a California resident, obtained an ex parte Mexican divorce, not recognizable under California law, from Doris, and "married" petitioner, Louise. Harold and Louise filed joint returns for 1967 through 1970. In 1967 Harold sued Doris for divorce in the California courts, alleging they were still married and that Harold had been a California resident since before he filed for the Mexican divorce.
Read the full summary
In 1966, petitioner Harold, a California resident, obtained an ex parte Mexican divorce, not recognizable under California law, from Doris, and "married" petitioner, Louise. Harold and Louise filed joint returns for 1967 through 1970. In 1967 Harold sued Doris for divorce in the California courts, alleging they were still married and that Harold had been a California resident since before he filed for the Mexican divorce. Doris counterclaimed for divorce on grounds of adultery, naming Louise as correspondent. Louise admitted the invalidity of the Mexican decree, but contended she had acted in…
1Opinion of the Court
OPINION
Hall, Judge:
Respondent determined the following deficiencies against petitioners Harold K. Lee and Louise Geise:
Year Harold Louise
1967 $26,165 H-i ^ tO
1968 12,135 Or tO
1969 858 216,416
1970 21,288 M to 05
Total_ 3,078 76,004
The sole question is whether petitioners were “husband and wife,” within the meaning of section 6013(a),1 entitled to file joint Federal income tax returns for the years 1967 through 1970.
All the facts have been stipulated by the parties.
Petitioners resided in Hawaii when they filed their petitions. During the years in issue they resided in Los Angeles, Calif. They…
2Cases cited16 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Williams v. North CarolinaSupreme Court of the United States · 1945
- Dixon v. United StatesSupreme Court of the United States · 1965
- 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
11 more not listed; retrieve them via the Exa API.
3Cited by19 opinions
- Deyoe v. CommissionerUnited States Tax Court · 1976
- Kraft, Inc. v. United StatesUnited States Court of Federal Claims · 1994
- Estate of Steffke v. CommissionerUnited States Tax Court · 1975
- Estate of Goldwater v. Comm'rUnited States Tax Court · 1975
- Boyter v. CommissionerUnited States Tax Court · 1980
14 more not listed; retrieve them via the Exa API.