Estate of Goldwater v. Comm'r
United States Tax Court
Where the Supreme Court of New York, County of New York, had issued a declaratory judgment holding a Mexican divorce obtained by a husband invalid and that the wife he attempted to divorce was his legal wife and this judgment was outstanding, unchallenged at the date of the husband's death, the wife he attempted to divorce is his surviving spouse within the meaning of sec. 2056, I.R.C. 1954, and not the person he purported to marry after the Mexican divorce decree was…
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Where the Supreme Court of New York, County of New York, had issued a declaratory judgment holding a Mexican divorce obtained by a husband invalid and that the wife he attempted to divorce was his legal wife and this judgment was outstanding, unchallenged at the date of the husband's death, the wife he attempted to divorce is his surviving spouse within the meaning of sec. 2056, I.R.C. 1954, and not the person he purported to marry after the Mexican divorce decree was entered.
1Opinion of the Court
Estate of Leo J. Goldwater, Deceased, Irving D. Lipkowitz and Lee J. Goldwater, Executors, Petitioners v. Commissioner of Internal Revenue, Respondent
Estate of Goldwater v. Comm'r
Docket No. 5864-72
United States Tax Court
64 T.C. 540; 1975 U.S. Tax Ct. LEXIS 117;
July 8, 1975, Filed
Decision will be entered under Rule 155.
Where the Supreme Court of New York, County of New York, had issued a declaratory judgment holding a Mexican divorce obtained by a husband invalid and that the wife he attempted to divorce was his legal wife and this judgment was outstanding, unchallenged at the date of the…
2Cases cited22 opinions
- Commissioner v. Estate of BoschSupreme Court of the United States · 1967
- Commissioner v. TowerSupreme Court of the United States · 1946
- Lyeth v. HoeySupreme Court of the United States · 1938
- Commissioner v. LesterSupreme Court of the United States · 1961
- Sutton v. LeibSupreme Court of the United States · 1952
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