Donigan v. Commissioner
United States Tax Court
Petitioner, a resident of New York, was separated from his wife under a written separation agreement executed in 1964, but they were not legally separated under a decree of divorce or separate maintenance.
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Petitioner, a resident of New York, was separated from his wife under a written separation agreement executed in 1964, but they were not legally separated under a decree of divorce or separate maintenance. Held: Petitioner is not entitled to compute his tax as an unmarried individual under sec. 1(c), I.R.C. 1954. Neither secs. 71 and 215 of the Internal Revenue Code nor New York law with respect to separation agreements qualifies petitioner as an unmarried individual for filing status under sec. 1(c).
1Opinion of the Court
OPINION
Drennen, Judge:
Respondent determined a deficiency of $1,158.16 in petitioner’s income tax for the calendar year 1973. One adjustment giving rise to this deficiency has been conceded by petitioner. The sole issue remaining to be decided is whether petitioner was entitled to determine his tax under section 1(c), I.R.C. 1954,1 as an unmarried individual because he was separated from his wife pursuant to a Written separation agreement.
This case was submitted fully stipulated pursuant to Rule 122, Tax Court Rules of Practice and Procedure. The stipulation of facts and joint exhibits are…
2Cases cited9 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Borax v. BoraxNew York Court of Appeals · 1958
- In re the Estate of BrownNew York Surrogate's Court · 1934
- Johnson v. CommissionerUnited States Tax Court · 1968
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3Cited by26 opinions
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- Peter E. Hendrickson & Doreen M. Hendrickson v. CommissionerUnited States Tax Court · 2019
- Bailey v. CommissionerUnited States Tax Court · 1994
- Caldwell v. CommissionerUnited States Tax Court · 1986
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