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
Wilbur, Judge:
Respondent determined a deficiency of $12,410.79, in petitioner’s Federal income tax for 1970 and an addition to tax under section 6651(a) in the amount of $3,102.70.1 The issues for decision are:(1) Whether petitioner is taxable on one-half of the income earned by her husband during 1970;(2) Whether the retroactive dissolution of the marital community under Louisiana law as of the date of filing the petition for divorce negates petitioner’s Federal income tax liability on income earned by her spouse during the period between the filing of the petition and the final decree;…
2Cases cited16 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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3Cited by4 opinions
- Mary Ellen Brent v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1980
- Schmidt v. Comm'rUnited States Tax Court · 1981
- Brent v. CommissionerUnited States Tax Court · 1978
- Chapman v. CommissionerUnited States Tax Court · 1982