Sullivan v. Commissioner
United States Tax Court
Where petitioner and his spouse were divorced a mensa et thoro in 1951 and before the end of the taxable year, they appealed from the decree of divorce, and the appellate court did not affirm the lower court decree until April of the following year, held, petitioner and his spouse were legally separated under a decree of divorce as of the end of the taxable year and were not entitled to file a joint return for that year.
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Where petitioner and his spouse were divorced a mensa et thoro in 1951 and before the end of the taxable year, they appealed from the decree of divorce, and the appellate court did not affirm the lower court decree until April of the following year, held, petitioner and his spouse were legally separated under a decree of divorce as of the end of the taxable year and were not entitled to file a joint return for that year. Therefore, the spouse's personal exemption on the purported joint return was properly disallowed.
1Opinion of the Court
OPINION.
Train, Judge:
The Commissioner determined a deficiency of $7,-265.08 in the income tax of petitioner for the calendar year 1951. The only question for decision is whether petitioner and Carrie Miller Sullivan were husband and wife at the end of the year so as to entitle them to file a joint return and include Carrie’s personal exemption as a taxpayer on such return.
All the facts have been stipulated and are hereby found as stipulated.
Petitioner, an individual residing in Montgomery County, Maryland, and Carrie Sullivan, on March 15, 1952, filed a purported joint return for the taxable…
2Cases cited26 opinions
- Eccles v. CommissionerUnited States Tax Court · 1953
- Commissioner of Internal Revenue v. EcclesCourt of Appeals for the Fourth Circuit · 1953
- Blondheim v. MooreCourt of Appeals of Maryland · 1857
- Chappell v. ChappellCourt of Appeals of Maryland · 1898
- Lippincott v. LippincottNebraska Supreme Court · 1942
21 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Untermann v. CommissionerUnited States Tax Court · 1962
- Eno v. CommissionerUnited States Tax Court · 1965
- Merrill v. Comm'rUnited States Tax Court · 2009
- Ross v. CommissionerUnited States Tax Court · 1964
- Sullivan v. CommissionerUnited States Tax Court · 1957
2 more not listed; retrieve them via the Exa API.