Howard v. Commissioner
United States Tax Court
In 1944, petitioner's former husband Vince Nelson, who was in the U.S. Army, instituted a suit for divorce in the Circuit Court of St. Lucie County, Fla., and on the basis of allegations in his complaint, inter alia, that he was unable to ascertain her place of residence, the court allowed service by publication on petitioner and granted him a decree of divorce. In September 1944, she learned of the divorce.
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In 1944, petitioner's former husband Vince Nelson, who was in the U.S. Army, instituted a suit for divorce in the Circuit Court of St. Lucie County, Fla., and on the basis of allegations in his complaint, inter alia, that he was unable to ascertain her place of residence, the court allowed service by publication on petitioner and granted him a decree of divorce. In September 1944, she learned of the divorce. In 1947, she married again and for more than 20 years took no positive steps to restore the marriage or claim any marital rights through legal proceedings. Between 1950 and 1961, Nelson…
1Opinion of the Court
Lucille Howard, Petitioner v. Commissioner of Internal Revenue, Respondent
Howard v. Commissioner
Docket No. 4948-67
United States Tax Court
54 T.C. 855; 1970 U.S. Tax Ct. LEXIS 154;
April 27, 1970, Filed
Decision will be entered for the respondent.
In 1944, petitioner's former husband Vince Nelson, who was in the U.S. Army, instituted a suit for divorce in the Circuit Court of St. Lucie County, Fla., and on the basis of allegations in his complaint, inter alia, that he was unable to ascertain her place of residence, the court allowed service by publication on petitioner and granted him a decree of…
2Cases cited15 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- United States v. DavisSupreme Court of the United States · 1962
- Pawley v. PawleySupreme Court of Florida · 1950
- Cooper v. CooperSupreme Court of Florida · 1954
- North v. Ringling Ringling v. NorthSupreme Court of Florida · 1940
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