Sheppard v. Commissioner
United States Tax Court
In 1953 and 1954, petitioner, a resident of New Jersey, claimed personal exemptions for a woman, also a resident of New Jersey, with whom he had entered into a marriage ceremony in Maryland, subsequent to entry of judgment nisi in her divorce action in New Jersey against a former spouse, but prior to entry of final judgment, and for her children under section 25(b), I.R.C. 1939, and sections 151 and 152, I.R.C. 1954. Held, under the facts and the applicable State law, the…
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In 1953 and 1954, petitioner, a resident of New Jersey, claimed personal exemptions for a woman, also a resident of New Jersey, with whom he had entered into a marriage ceremony in Maryland, subsequent to entry of judgment nisi in her divorce action in New Jersey against a former spouse, but prior to entry of final judgment, and for her children under section 25(b), I.R.C. 1939, and sections 151 and 152, I.R.C. 1954. Held, under the facts and the applicable State law, the woman and her children were not the spouse and stepchildren of the petitioner within the meaning of either Code. Held,…
1Opinion of the Court
Irving A. Sheppard, Petitioner, v. Commissioner of Internal Revenue, Respondent
Sheppard v. Commissioner
Docket No. 62956
United States Tax Court
32 T.C. 942; 1959 U.S. Tax Ct. LEXIS 123;
July 22, 1959, Filed
Decision will be entered under Rule 50.
In 1953 and 1954, petitioner, a resident of New Jersey, claimed personal exemptions for a woman, also a resident of New Jersey, with whom he had entered into a marriage ceremony in Maryland, subsequent to entry of judgment nisi in her divorce action in New Jersey against a former spouse, but prior to entry of final judgment, and for her children under…
2Cases cited11 opinions
- Dacunzo v. EdgyeSupreme Court of New Jersey · 1955
- Albert Gersten, Myron P. Beck and Ann H. Beck, Milton Gersten and Mary Gersten v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Eccles v. CommissionerUnited States Tax Court · 1953
- Commissioner of Internal Revenue v. EcclesCourt of Appeals for the Fourth Circuit · 1953
- Trowbridge v. CommissionerUnited States Tax Court · 1958
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