Kimes v. Commissioner
United States Tax Court
An interlocutory judgment of divorce was entered by a California court on Sept. 14, 1965, in favor of T's husband, adjudicating the property rights of the spouses. A final decree of divorce, granted on Sept. 28, 1965, incorporated by reference the provisions in the interlocutory decree relating to the property of the parties.
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An interlocutory judgment of divorce was entered by a California court on Sept. 14, 1965, in favor of T's husband, adjudicating the property rights of the spouses. A final decree of divorce, granted on Sept. 28, 1965, incorporated by reference the provisions in the interlocutory decree relating to the property of the parties. Each spouse filed an individual Federal income tax return for 1965. Held, in the circumstances of this case, T must include in her gross income for 1965 one-half of the community income received by her husband during 1965 up to the date of the interlocutory decree of…
1Opinion of the Court
Charloette J. Kimes, Petitioner v. Commissioner of Internal Revenue, Respondent
Kimes v. Commissioner
Docket Nos. 644-69, 2330-69
United States Tax Court
55 T.C. 774; 1971 U.S. Tax Ct. LEXIS 184;
February 22, 1971, Filed
Decisions will be entered under Rule 50.
An interlocutory judgment of divorce was entered by a California court on Sept. 14, 1965, in favor of T's husband, adjudicating the property rights of the spouses. A final decree of divorce, granted on Sept. 28, 1965, incorporated by reference the provisions in the interlocutory decree relating to the property of the parties. Each spouse…
2Cases cited27 opinions
- United States v. GilmoreSupreme Court of the United States · 1963
- Poe v. SeabornSupreme Court of the United States · 1930
- United States v. MitchellSupreme Court of the United States · 1971
- United States v. MalcolmSupreme Court of the United States · 1931
- Siberell v. SiberellCalifornia Supreme Court · 1932
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