Kimes v. Commissioner
United States Tax Court
An interlocutory judgment of divorce was entered by a California court on Sept. 14, 1965, in favor of T's husband, adjudicating the property rights of the spouses. A final decree of divorce, granted on Sept. 28, 1965, incorporated by reference the provisions in the interlocutory decree relating to the property of the parties.
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An interlocutory judgment of divorce was entered by a California court on Sept. 14, 1965, in favor of T's husband, adjudicating the property rights of the spouses. A final decree of divorce, granted on Sept. 28, 1965, incorporated by reference the provisions in the interlocutory decree relating to the property of the parties. Each spouse filed an individual Federal income tax return for 1965. Held, in the circumstances of this case, T must include in her gross income for 1965 one-half of the community income received by her husband during 1965 up to the date of the interlocutory decree of…
1Opinion of the Court
OPINION
Raum, Judge:
The Commissioner determined the following deficiencies in petitioner’s income tax:
Calendar year Deficiency
1962 _ $9, 392. 00
1964 _ 5, 213. 70
1965 _ 24, 940. 87
1966 _ 64.04
As the result of concessions by both parties, the only year now in issue is 1965 and the only question remaining for decision is whether petitioner is taxable on $46,792.30, which the Commissioner has determined to represent petitioner’s one-half share of 1965 community income received during 1965 up to the date of an interlocutory decree of divorce. The facts have been stipulated.
Oharloette J. Kimes…
2Cases cited26 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Poe v. SeabornSupreme Court of the United States · 1930
- United States v. MitchellSupreme Court of the United States · 1971
- United States v. MalcolmSupreme Court of the United States · 1931
- Siberell v. SiberellCalifornia Supreme Court · 1932
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3Cited by20 opinions
- United States v. MitchellSupreme Court of the United States · 1971
- Bagur v. Comm'rUnited States Tax Court · 1976
- Kennedy v. KennedyCourt of Appeals of Texas · 1981
- Congelliere v. CommissionerUnited States Tax Court · 1990
- Estate of Haseltine v. CommissionerUnited States Tax Court · 1976
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