Wesemann v. Commissioner
United States Tax Court
Petitioner and his wife lived apart. In action for legal separation brought against petitioner by the wife, petitioner filed answer alleging justification. The judgment of the court upheld petitioner's defense to the suit and dismissed the complaint on the merits. Held, the judgment did not constitute a decree of separate maintenance and petitioner does not qualify as head of household.
1Opinion of the Court
Hans P. Wesemann, Petitioner, v. Commissioner of Internal Revenue, Respondent
Wesemann v. Commissioner
Docket No. 77416
United States Tax Court
35 T.C. 1164; 1961 U.S. Tax Ct. LEXIS 186;
March 31, 1961, Filed
Decision will be entered for the respondent.
Petitioner and his wife lived apart. In action for legal separation brought against petitioner by the wife, petitioner filed answer alleging justification. The judgment of the court upheld petitioner's defense to the suit and dismissed the complaint on the merits. Held, the judgment did not constitute a decree of separate maintenance and petitioner…
2Cases cited3 opinions
- Russ v. RussAppellate Division of the Supreme Court of the State of New York · 1957
- Wesemann v. CommissionerUnited States Tax Court · 1961
- Russ v. RussNew York Court of Appeals · 1958