Muracca v. Commissioner
United States Tax Court
Petitioner was separated from his wife. A Pennsylvania Court of Common Pleas entered an order providing petitioner pay alimony pendente lite, child support, and preliminary counsel fees and expenses. Held, an order to make payments of alimony pendente lite is not a decree of maintenance. Held further, petitioner is married for the purpose of sec. 1, I.R.C. 1954.
1Opinion of the Court
FRANCIS A. MURACCA, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Muracca v. Commissioner
Docket No. 11839-78.
United States Tax Court
T.C. Memo 1980-91; 1980 Tax Ct. Memo LEXIS 495; 40 T.C.M. (CCH) 3; T.C.M. (RIA) 80091;
March 25, 1980, Filed
Petitioner was separated from his wife. A Pennsylvania Court of Common Pleas entered an order providing petitioner pay alimony pendente lite, child support, and preliminary counsel fees and expenses. Held, an order to make payments of alimony pendente lite is not a decree of maintenance. Held further, petitioner is married for the purpose of sec.…
2Cases cited6 opinions
- Deyoe v. CommissionerUnited States Tax Court · 1976
- Wick v. CommissionerUnited States Tax Court · 1946
- Boettiger v. CommissionerUnited States Tax Court · 1958
- Wiegand v. WiegandSuperior Court of Pennsylvania · 1973
- Commissioner of Internal Revenue v. Bessie N. Rankin. Robert L. Rankin v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
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