Calhoun v. Commissioner
United States Tax Court
Petitioner filed a joint income tax return with his wife for the year 1953. On December 11, 1953, his wife had obtained an interlocutory decree of divorce which was to become final 6 months from that date. Respondent's deficiency arises because of his determination that petitioner was "legally separated * * * under a decree of divorce" within the meaning of section 51 (b) (5), I. R. C. 1939, at the close of the taxable year and therefore not entitled to file a joint return.
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Petitioner filed a joint income tax return with his wife for the year 1953. On December 11, 1953, his wife had obtained an interlocutory decree of divorce which was to become final 6 months from that date. Respondent's deficiency arises because of his determination that petitioner was "legally separated * * * under a decree of divorce" within the meaning of section 51 (b) (5), I. R. C. 1939, at the close of the taxable year and therefore not entitled to file a joint return. Held, under Colorado State law and the express terms of the interlocutory decree of divorce, petitioner was married to…
1Opinion of the Court
J. R. Calhoun, Jr., Petitioner, v. Commissioner of Internal Revenue, Respondent
Calhoun v. Commissioner
Docket No. 58811
United States Tax Court
27 T.C. 115; 1956 U.S. Tax Ct. LEXIS 60;
October 25, 1956, Filed
Petitioner filed a joint income tax return with his wife for the year 1953. On December 11, 1953, his wife had obtained an interlocutory decree of divorce which was to become final 6 months from that date. Respondent's deficiency arises because of his determination that petitioner was "legally separated * * * under a decree of divorce" within the meaning of section 51 (b) (5), I. R. C. 1939,…
2Cases cited8 opinions
- Eccles v. CommissionerUnited States Tax Court · 1953
- Commissioner of Internal Revenue v. EcclesCourt of Appeals for the Fourth Circuit · 1953
- Commissioner of Internal Revenue v. EvansCourt of Appeals for the Tenth Circuit · 1954
- Commissioner of Internal Revenue v. William G. OstlerCourt of Appeals for the Ninth Circuit · 1956
- Lane v. CommissionerUnited States Tax Court · 1956
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