Eccles v. Commissioner
United States Tax Court
Where the petitioner was divorced under an interlocutory decree on August 2, 1949, which did not provide for the separate maintenance of either party, the decree of divorce becoming final 6 months after that date, held, under the laws of the State of Utah, domicile of the parties, the petitioner and Maysie Y. Eccles were husband and wife on December 31, 1949, and were entitled to file a joint return.
1Opinion of the Court
Marriner S. Eccles, Petitioner, v. Commissioner of Internal Revenue, Respondent
Eccles v. Commissioner
Docket No. 32823
United States Tax Court
19 T.C. 1049; 1953 U.S. Tax Ct. LEXIS 222;
March 11, 1953, Promulgated
Decision will be entered for the petitioner.
Where the petitioner was divorced under an interlocutory decree on August 2, 1949, which did not provide for the separate maintenance of either party, the decree of divorce becoming final 6 months after that date, held, under the laws of the State of Utah, domicile of the parties, the petitioner and Maysie Y. Eccles were husband and wife on…
2Cases cited10 opinions
- Eccles v. CommissionerUnited States Tax Court · 1953
- Wick v. CommissionerUnited States Tax Court · 1946
- Sanders v. Industrial CommissionUtah Supreme Court · 1924
- Reighley v. CommissionerUnited States Tax Court · 1951
- State v. MusserUtah Supreme Court · 1946
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