Dunn v. Commissioner
United States Tax Court
Held, a temporary order by a Wisconsin court under sec. 247.23, Wisconsin Statutes Annotated, providing for temporary alimony, child support, and payment of debts does not cause the parties thereto to be "legally separated" within the meaning of sec. 143(a)(2), I.R.C. 1954.
1Opinion of the Court
OPINION
Scott, Judge:
Respondent determined a deficiency in petitioner’s Federal income tax for the calendar year 1974 in the amount of $99.64. The issue for decision is whether petitioner is entitled to file his return for the calendar year 1974 as a single person or is required to file as a married person filing a separate return.
All of the material facts have been stipulated and are found accordingly.1
Petitioner is an individual who lived in Madison, Wis., at the time of the filing of his petition in this case. He filed a Federal income tax return for the calendar year 1974 checking his…
2Cases cited7 opinions
- Eccles v. CommissionerUnited States Tax Court · 1953
- Deyoe v. CommissionerUnited States Tax Court · 1976
- Capodanno v. CommissionerUnited States Tax Court · 1978
- Donigan v. CommissionerUnited States Tax Court · 1977
- United States v. Drive New Cars, Inc.Court of Appeals for the Tenth Circuit · 1953
2 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Gill v. Office of Personnel ManagementDistrict Court, D. Massachusetts · 2010
- Boyter v. CommissionerUnited States Tax Court · 1980
- Dragovich v. United States Department of the TreasuryDistrict Court, N.D. California · 2012
- Boyer v. CommissionerUnited States Tax Court · 1982
- William M. Boyer v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1984
15 more not listed; retrieve them via the Exa API.