Sheppard v. Commissioner
United States Tax Court
In 1953 and 1954, petitioner, a resident of New Jersey, claimed personal exemptions for a woman, also a resident of New Jersey, with whom he had entered into a marriage ceremony in Maryland, subsequent to entry of judgment nisi in her divorce action in New Jersey against a former spouse, but prior to entry of final judgment, and for her children under section 25(b), I.R.C. 1939, and sections 151 and 152, I.R.C. 1954. Held, under the facts and the applicable State law, the…
Read the full summary
In 1953 and 1954, petitioner, a resident of New Jersey, claimed personal exemptions for a woman, also a resident of New Jersey, with whom he had entered into a marriage ceremony in Maryland, subsequent to entry of judgment nisi in her divorce action in New Jersey against a former spouse, but prior to entry of final judgment, and for her children under section 25(b), I.R.C. 1939, and sections 151 and 152, I.R.C. 1954. Held, under the facts and the applicable State law, the woman and her children were not the spouse and stepchildren of the petitioner within the meaning of either Code. Held,…
1Opinion of the Court
OPINION.
Black, Judge:
Two questions are alternatively presented by the facts in this case: (1) Whether petitioner is entitled to exemptions in 1953 and 1954 for an alleged wife and two alleged stepchildren as a spouse and stepchildren, and (2) whether petitioner is entitled to exemptions in 1954 for an alleged wife and alleged stepchildren as unrelated dependents. As to the first question, the applicable statutory provisions are contained in section 25,1.E.C. 1939, and sections 151 and 152,1.R.C. 1954;1 so far as pertinent here, the foregoing provisions of the 1954 Code are, in effect, the…
2Cases cited10 opinions
- Dacunzo v. EdgyeSupreme Court of New Jersey · 1955
- Albert Gersten, Myron P. Beck and Ann H. Beck, Milton Gersten and Mary Gersten v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
- Eccles v. CommissionerUnited States Tax Court · 1953
- Commissioner of Internal Revenue v. EcclesCourt of Appeals for the Fourth Circuit · 1953
- Trowbridge v. CommissionerUnited States Tax Court · 1958
5 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Sheppard v. CommissionerUnited States Tax Court · 1959