Boyer v. Commissioner
United States Tax Court
Petitioner's wife made complaint for separate support under Mass. Ann. Laws ch. 209, sec. 32, which provides a cause of action separate and distinct from the State's divorce statutes where a wife has justifiable cause for living apart from her husband.
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Petitioner's wife made complaint for separate support under Mass. Ann. Laws ch. 209, sec. 32, which provides a cause of action separate and distinct from the State's divorce statutes where a wife has justifiable cause for living apart from her husband. The wife's motion was granted on May 6, 1976. The Probate Court issued an order which prohibited petitioner from imposing any restraint on the personal liberty of his wife and restrained him from re-entering the marital home after removing his personal belongings. Under Massachusetts decisional law, an order of this nature modifies the marital…
1Opinion of the Court
OPINION
Wilbur, Judge:
Respondent determined a deficiency in petitioner’s Federal income tax for the taxable year 1976 in the amount of $48,997.19. The sole issue presented for our decision is petitioner’s marital status for tax purposes for 1976, the determination of which has several significant collateral effects.
All of the facts have been stipulated and are found accordingly. The stipulation of facts and attached exhibits are incorporated herein by this reference. A brief summary of the salient facts follows.
William M. Boyer (hereinafter referred to as William or petitioner) filed a Federal…
2Cases cited14 opinions
- Eccles v. CommissionerUnited States Tax Court · 1953
- Commissioner of Internal Revenue v. EcclesCourt of Appeals for the Fourth Circuit · 1953
- McIlroy v. McIlroyMassachusetts Supreme Judicial Court · 1911
- Deyoe v. CommissionerUnited States Tax Court · 1976
- Boettiger v. CommissionerUnited States Tax Court · 1958
9 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- William M. Boyer v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1984
- Freck v. Internal Revenue ServiceDistrict Court, M.D. Pennsylvania · 1992
- Boyer v. CommissionerUnited States Tax Court · 1982
- Hill v. CommissionerUnited States Tax Court · 1983
- Ward v. CommissionerUnited States Tax Court · 1985