Boyter v. Commissioner
United States Tax Court
Petitioners lived in and were domiciled in Maryland. In order to render themselves unmarried on Dec. 31, petitioners traveled to Haiti in December of 1975 and obtained a Haitian divorce decree. They then returned to Maryland and remarried in January of 1976. Petitioners went through essentially the same divorce/remarriage procedure at the end of 1976 and the beginning of 1977, except this time they obtained a divorce decree from the Dominican Republic.
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Petitioners lived in and were domiciled in Maryland. In order to render themselves unmarried on Dec. 31, petitioners traveled to Haiti in December of 1975 and obtained a Haitian divorce decree. They then returned to Maryland and remarried in January of 1976. Petitioners went through essentially the same divorce/remarriage procedure at the end of 1976 and the beginning of 1977, except this time they obtained a divorce decree from the Dominican Republic. Petitioners filed their income tax returns for 1975 and 1976 as single individuals. Held: The determination of marital status must be made in…
1Opinion of the Court
H. David Boyter, Petitioner v. Commissioner of Internal Revenue, Respondent; Angela M. Boyter, Petitioner v. Commissioner of Internal Revenue, Respondent
Boyter v. Commissioner
Docket Nos. 11445-77, 11446-77
United States Tax Court
74 T.C. 989; 1980 U.S. Tax Ct. LEXIS 85;
August 6, 1980, Filed
Decisions will be entered for the respondent.
Petitioners lived in and were domiciled in Maryland. In order to render themselves unmarried on Dec. 31, petitioners traveled to Haiti in December of 1975 and obtained a Haitian divorce decree. They then returned to Maryland and remarried in January of 1976.…
2Cases cited46 opinions
- Pennoyer v. NeffSupreme Court of the United States · 1878
- Sosna v. IowaSupreme Court of the United States · 1975
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Lucas v. EarlSupreme Court of the United States · 1930
- Hilton v. GuyotSupreme Court of the United States · 1895
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