Commissioner of Internal Revenue v. William G. Ostler

HEALY, Circuit Judge.

The Commissioner seeks review of a decision of the Tax Court holding that there was no deficiency in respondent’s income tax for 1950. ’

In that year, Frances S. Ostler, then the taxpayer’s wife, obtained from him in a California court an interlocutory decree of divorce. The decree became final in 1951. Taxpayer and Frances filed a joint income tax return for 1950.

The Commissioner determined a deficiency on the ground that § 51(b) (5) (B) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 51(b) (5) (B) 1 precludes the filing of a joint return under § 51(b) (1) of the Code…