Wesemann v. Commissioner
United States Tax Court
Petitioner and his wife lived apart. In action for legal separation brought against petitioner by the wife, petitioner filed answer alleging justification. The judgment of the court upheld petitioner's defense to the suit and dismissed the complaint on the merits. Held, the judgment did not constitute a decree of separate maintenance and petitioner does not qualify as head of household.
1Opinion of the Court
TRAIN, Judge:
Respondent determined deficiencies in the petitioner’s income taxes for the calendar years 1954, 1955, and 1956 in the amounts of $2,303.94, $2,550.25, and $2,016.18, respectively.
The only issue for decision is whether petitioner was legally separated from his spouse under a decree of separate maintenance and qualified as the head of a household pursuant to section 1(b) of the Internal Revenue Code of 1954. Petitioner has conceded the adjustment of support payments for the year 1955.
FINDINGS OF FACT.
Most of the facts are stipulated and are hereby found as stipulated.
Petitioner is…
2Cases cited2 opinions
- Russ v. RussAppellate Division of the Supreme Court of the State of New York · 1957
- Russ v. RussNew York Court of Appeals · 1958
3Cited by4 opinions
- Hans P. Wesemann v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1962
- Quinn v. CommissionerUnited States Tax Court · 1970
- Wesemann v. CommissionerCourt of Appeals for the Second Circuit · 1962
- Wesemann v. CommissionerUnited States Tax Court · 1961