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
OPINION.
Withey, Judge:
A deficiency in income tax for the year 1953 has been determined by the Commissioner against petitioner, J. R. Calhoun, Jr., in the amount of $1,128.96. The issue presented by the pleadings is whether petitioner has properly filed a joint income tax return for that year with Diana Calhoun after she obtained an interlocutory decree of divorce December 11, 1953.
All of the evidence consists of a stipulation of facts with attached exhibits which is hereby adopted and made a part hereof by this reference.
Petitioner and Diana Calhoun filed a joint amended income tax return for…
2Cases cited7 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
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Robert A. Riddell, District Director of Internal Revenue, Los Angeles District, California v. M. Robert Guggenheim, Jr.Court of Appeals for the Ninth Circuit · 1960
- Kenneth T. Sullivan v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1958
- Sullivan v. CommissionerUnited States Tax Court · 1957
- Seaman v. CommissionerUnited States Tax Court · 1970
- Calhoun v. CommissionerUnited States Tax Court · 1956
1 more not listed; retrieve them via the Exa API.