McAdams v. Comm'r
United States Tax Court
P married his wife (W) in 1947. P and W were not legally separated or divorced. During 1998, W resided in Boise, Idaho (Boise address). During 1998, P stayed at the Boise address in excess of 30 days. P and W maintained separate bedrooms at the Boise address. In 1998, P received $ 11,181.60 in Social Security income. P filled out the Social Security Benefits Worksheet associated with his 1998 tax return.
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P married his wife (W) in 1947. P and W were not legally separated or divorced. During 1998, W resided in Boise, Idaho (Boise address). During 1998, P stayed at the Boise address in excess of 30 days. P and W maintained separate bedrooms at the Boise address. In 1998, P received $ 11,181.60 in Social Security income. P filled out the Social Security Benefits Worksheet associated with his 1998 tax return. P listed $ 25,000 as his "base amount" because he was married and believed that he lived apart from W for the entire year. On his 1998 tax return, P claimed "married filing separately"…
1Opinion of the Court
THOMAS WILLIAM MCADAMS, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
McAdams v. Comm'r
No. 127863-00
United States Tax Court
118 T.C. 373; 2002 U.S. Tax Ct. LEXIS 24; 118 T.C. No. 24;
May 15, 2002., Filed
Petitioner did not live apart from spouse at all times during the taxable year.
P married his wife (W) in 1947. P and W were not legally
separated or divorced. During 1998, W resided in Boise, Idaho
(Boise address). During 1998, P stayed at the Boise address in
excess of 30 days. P and W maintained separate bedrooms at the
Boise address.
In 1998, P received $ 11,181.60 in Social Security…
2Cases cited7 opinions
- San Antonio Independent School District v. RodriguezSupreme Court of the United States · 1973
- Sydnes v. CommissionerUnited States Tax Court · 1977
- Richard J. Sydnes v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1978
- William C. Lyddan v. United StatesCourt of Appeals for the Second Circuit · 1983
- Washington v. CommissionerUnited States Tax Court · 1981
2 more not listed; retrieve them via the Exa API.