Boyer v. Commissioner
United States Tax Court
Petitioner's wife made complaint for separate support under Mass. Ann. Laws ch. 209, sec. 32, which provides a cause of action separate and distinct from the State's divorce statutes where a wife has justifiable cause for living apart from her husband.
Read the full summary
Petitioner's wife made complaint for separate support under Mass. Ann. Laws ch. 209, sec. 32, which provides a cause of action separate and distinct from the State's divorce statutes where a wife has justifiable cause for living apart from her husband. The wife's motion was granted on May 6, 1976. The Probate Court issued an order which prohibited petitioner from imposing any restraint on the personal liberty of his wife and restrained him from re-entering the marital home after removing his personal belongings. Under Massachusetts decisional law, an order of this nature modifies the marital…
1Opinion of the Court
William M. Boyer, Petitioner v. Commissioner of Internal Revenue, Respondent
Boyer v. Commissioner
Docket No. 7420-79
United States Tax Court
79 T.C. 143; 1982 U.S. Tax Ct. LEXIS 62; 79 T.C. No. 9;
July 26, 1982, Filed
Decision will be entered under Rule 155.
Petitioner's wife made complaint for separate support under Mass. Ann. Laws ch. 209, sec. 32, which provides a cause of action separate and distinct from the State's divorce statutes where a wife has justifiable cause for living apart from her husband. The wife's motion was granted on May 6, 1976. The Probate Court issued an order which…
2Cases cited15 opinions
- Eccles v. CommissionerUnited States Tax Court · 1953
- Commissioner of Internal Revenue v. EcclesCourt of Appeals for the Fourth Circuit · 1953
- McIlroy v. McIlroyMassachusetts Supreme Judicial Court · 1911
- Deyoe v. CommissionerUnited States Tax Court · 1976
- Boettiger v. CommissionerUnited States Tax Court · 1958
10 more not listed; retrieve them via the Exa API.