Seaman v. Commissioner
United States Tax Court
Held, petitioner was not "legally separated from her spouse under a decree of divorce" at the close of the year 1967, as that phrase is used in sec. 214(d)(5), I.R.C. 1954, where she had obtained an interlocutory decree of divorce in California in 1967 which did not become final until May 7, 1968. Consequently, petitioner does not qualify for a deduction for child care expenses under sec. 214, I.R.C. 1954, for the year 1967.
1Opinion of the Court
Marcia W. Seaman v. Commissioner.
Seaman v. Commissioner
Docket No. 5866-69 SC.
United States Tax Court
T.C. Memo 1970-284; 1970 Tax Ct. Memo LEXIS 79; 29 T.C.M. (CCH) 1331; T.C.M. (RIA) 70284;
October 5, 1970, Filed
Held, petitioner was not "legally separated from her spouse under a decree of divorce" at the close of the year 1967, as that phrase is used in sec. 214(d)(5), I.R.C. 1954, where she had obtained an interlocutory decree of divorce in California in 1967 which did not become final until May 7, 1968. Consequently, petitioner does not qualify for a deduction for child care expenses under…
2Cases cited11 opinions
- Brown v. BrownCalifornia Supreme Court · 1915
- Eccles v. CommissionerUnited States Tax Court · 1953
- Commissioner of Internal Revenue v. EcclesCourt of Appeals for the Fourth Circuit · 1953
- Robert A. Riddell, District Director of Internal Revenue, Los Angeles District, California v. M. Robert Guggenheim, Jr.Court of Appeals for the Ninth Circuit · 1960
- Commissioner of Internal Revenue v. EvansCourt of Appeals for the Tenth Circuit · 1954
6 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Gene L. Moretti v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1996