Sullivan v. Commissioner
United States Tax Court
Where petitioner and his spouse were divorced a mensa et thoro in 1951 and before the end of the taxable year, they appealed from the decree of divorce, and the appellate court did not affirm the lower court decree until April of the following year, held, petitioner and his spouse were legally separated under a decree of divorce as of the end of the taxable year and were not entitled to file a joint return for that year.
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Where petitioner and his spouse were divorced a mensa et thoro in 1951 and before the end of the taxable year, they appealed from the decree of divorce, and the appellate court did not affirm the lower court decree until April of the following year, held, petitioner and his spouse were legally separated under a decree of divorce as of the end of the taxable year and were not entitled to file a joint return for that year. Therefore, the spouse's personal exemption on the purported joint return was properly disallowed.
1Opinion of the Court
Kenneth T. Sullivan, Petitioner, v. Commissioner of Internal Revenue, Respondent
Sullivan v. Commissioner
Docket No. 60294
United States Tax Court
29 T.C. 71; 1957 U.S. Tax Ct. LEXIS 60;
October 18, 1957, Filed
Decision will be entered for the respondent.
Where petitioner and his spouse were divorced a mensa et thoro in 1951 and before the end of the taxable year, they appealed from the decree of divorce, and the appellate court did not affirm the lower court decree until April of the following year, held, petitioner and his spouse were legally separated under a decree of divorce as of the end of…
2Cases cited27 opinions
- Eccles v. CommissionerUnited States Tax Court · 1953
- Commissioner of Internal Revenue v. EcclesCourt of Appeals for the Fourth Circuit · 1953
- Blondheim v. MooreCourt of Appeals of Maryland · 1857
- Chappell v. ChappellCourt of Appeals of Maryland · 1898
- Lippincott v. LippincottNebraska Supreme Court · 1942
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