Trecker v. Trecker

The following issues are presented on appeal:

1. Does the filing of a federal joint income tax return create a right under federal law to an interest in a refund resulting therefrom in the spouse to whom no substantial income or deductions are attributable ?

2. Does the filing of a federal joint income tax return operate as a transfer, conveyance or assignment of an individual’s interest in the income to his spouse to whom no substantial income or deductions are attributable?

3. Is the wife herein entitled to a one-half interest in the refund resulting from a filing of a federal joint income tax…