Legal Opinion
William M. Boyer v. Commissioner of Internal Revenue
Court of Appeals for the D.C. Circuit
Decided April 10, 1984No. 83-1522PublishedCited by 5 opinions
1Per curiam
In our judgment, the sole issue in this case is whether a temporary order for support under Section 32 of Chapter 209 of the Massachusetts laws, Mass.Gen.Laws Ann. ch. 209, § 32 (West 1976), effects a legal separation between husband and wife “under a decree of * * * separate maintenance” for federal income tax purposes, see Internal Revenue Code (IRC) § 153, 26 U.S.C. § 153 (1982), and thereby allows a taxpayer to claim a marital status of “single.” The Tax Court held that such an order under Section 32 entitled taxpayer William M. Boyer to claim a marital status of single for 1976. He was…
2Cases cited10 opinions
- Boettiger v. CommissionerUnited States Tax Court · 1958
- H. David Boyter and Angela M. Boyter v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1981
- Lilley Capodanno v. Commissioner of Internal Revenue, R. T. Capodanno v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1979
- Dunn v. CommissionerUnited States Tax Court · 1978
- Gould v. GouldMassachusetts Supreme Judicial Court · 1971
5 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Lucy Freck, A/K/A Lucy Cameron v. Internal Revenue ServiceCourt of Appeals for the Third Circuit · 1994
- Tak Broadcasting Corp. v. Trinity Broadcasting of Florida, Inc. (In Re Tak Broadcasting Corp.)District Court, W.D. Wisconsin · 1992
- Freck v. IRSCourt of Appeals for the Third Circuit · 1994
- Freyre v. United StatesCourt of Appeals for the Sixth Circuit · 2005
- Ward v. CommissionerUnited States Tax Court · 1985