Brent v. Commissioner
United States Tax Court
Petitioner, a resident of Louisiana, and her husband began living separately and apart sometime in 1967. Petitioner's husband filed a petition for divorce on Mar. 26, 1970, and a final judgment of divorce was rendered on Dec. 9, 1971. Under Louisiana law, the marital community is retroactively dissolved as of the date the petition for divorce is filed. La. Civ.
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Petitioner, a resident of Louisiana, and her husband began living separately and apart sometime in 1967. Petitioner's husband filed a petition for divorce on Mar. 26, 1970, and a final judgment of divorce was rendered on Dec. 9, 1971. Under Louisiana law, the marital community is retroactively dissolved as of the date the petition for divorce is filed. La. Civ. Code Ann. arts. 155, 159 (West 1972). Held: Petitioner has no ownership rights under Louisiana law to the income of her husband for the period between the filing of the petition for divorce and the final decree of divorce.…
1Opinion of the Court
Mary Ellen Brent, Petitioner v. Commissioner of Internal Revenue, Respondent
Brent v. Commissioner
Docket No. 7176-74
United States Tax Court
70 T.C. 775; 1978 U.S. Tax Ct. LEXIS 69;
August 25, 1978, Filed
Decision will be entered under Rule 155.
Petitioner, a resident of Louisiana, and her husband began living separately and apart sometime in 1967. Petitioner's husband filed a petition for divorce on Mar. 26, 1970, and a final judgment of divorce was rendered on Dec. 9, 1971. Under Louisiana law, the marital community is retroactively dissolved as of the date the petition for divorce is filed. La.…
2Cases cited17 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- United States v. MitchellSupreme Court of the United States · 1971
- Bender v. PfaffSupreme Court of the United States · 1930
- Daine v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1948
- Daine v. CommissionerUnited States Tax Court · 1947
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