McAdams v. Comm'r
United States Tax Court
P married his wife (W) in 1947. P and W were not legally separated or divorced. During 1998, W resided in Boise, Idaho (Boise address). During 1998, P stayed at the Boise address in excess of 30 days. P and W maintained separate bedrooms at the Boise address. In 1998, P received $ 11,181.60 in Social Security income. P filled out the Social Security Benefits Worksheet associated with his 1998 tax return.
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P married his wife (W) in 1947. P and W were not legally separated or divorced. During 1998, W resided in Boise, Idaho (Boise address). During 1998, P stayed at the Boise address in excess of 30 days. P and W maintained separate bedrooms at the Boise address. In 1998, P received $ 11,181.60 in Social Security income. P filled out the Social Security Benefits Worksheet associated with his 1998 tax return. P listed $ 25,000 as his "base amount" because he was married and believed that he lived apart from W for the entire year. On his 1998 tax return, P claimed "married filing separately"…
1Opinion of the Court
Vasquez, Judge:
Respondent determined a deficiency of $1,106 in petitioner’s Federal income tax for 1998. After concessions,1 the issues for decision are: (1) Whether petitioner did not “live apart” from his spouse at all times during 1998, and (2) whether section 86 2 is unconstitutional.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. The stipulation of facts and the attached exhibits are incorporated herein by this reference. At the time he filed the petition, petitioner resided in Ninilchik, Alaska.
As of the time of trial, petitioner was 74 years old and retired…
2Cases cited6 opinions
- San Antonio Independent School District v. RodriguezSupreme Court of the United States · 1973
- Quality Brands, Inc. v. CommissionerUnited States Tax Court · 1976
- Richard J. Sydnes v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1978
- William C. Lyddan v. United StatesCourt of Appeals for the Second Circuit · 1983
- Washington v. CommissionerUnited States Tax Court · 1981
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Powell v. Comm'rUnited States Tax Court · 2014
- Calvert v. Comm'rUnited States Tax Court · 2007
- Ferko v. Comm'rUnited States Tax Court · 2006
- Levon Johnson v. CommissionerUnited States Tax Court · 2019
- McAdams v. Comm'rUnited States Tax Court · 2002
2 more not listed; retrieve them via the Exa API.