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
Wilbur, Judge:
Respondent determined a deficiency in income tax due from petitioner H. David Boyter for the years 1975 and 1976 in the amounts of $580.36 and $1,221, respectively. Respondent determined a deficiency in income tax due from petitioner Angela M. Boyter for the years 1975 and 1976 in the amounts of $617.98 and $716, respectively. The cases have been consolidated for trial, briefing, and opinion since they involve the same issue, namely, whether petitioners were unmarried at the end of the tax years in question and thus entitled to use the corresponding single person’s rate…
2Cases cited45 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
40 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Southern Pacific Transp. Co. v. CommissionerUnited States Tax Court · 1980
- H. David Boyter and Angela M. Boyter v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1981
- Druker v. CommissionerUnited States Tax Court · 1981
- Trust Under Will of Mabury v. CommissionerUnited States Tax Court · 1983
- Boyter v. CommissionerUnited States Tax Court · 1980
8 more not listed; retrieve them via the Exa API.