Howard v. Commissioner
United States Tax Court
In 1944, petitioner's former husband Vince Nelson, who was in the U.S. Army, instituted a suit for divorce in the Circuit Court of St. Lucie County, Fla., and on the basis of allegations in his complaint, inter alia, that he was unable to ascertain her place of residence, the court allowed service by publication on petitioner and granted him a decree of divorce. In September 1944, she learned of the divorce.
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In 1944, petitioner's former husband Vince Nelson, who was in the U.S. Army, instituted a suit for divorce in the Circuit Court of St. Lucie County, Fla., and on the basis of allegations in his complaint, inter alia, that he was unable to ascertain her place of residence, the court allowed service by publication on petitioner and granted him a decree of divorce. In September 1944, she learned of the divorce. In 1947, she married again and for more than 20 years took no positive steps to restore the marriage or claim any marital rights through legal proceedings. Between 1950 and 1961, Nelson…
1Opinion of the Court
OPINION
Respondent contends that the $30,000 in cash and the two waterfront lots valued at $5,000 each received by petitioner from her former husband Vince Nelson on April 19, 1965, for signing her name to a deed constitute taxable income to her under section 61 of the 1954 Code and the correlative regulations.3 Essentially, it is respondent’s position that petitioner was validly divorced from Nelson in 1944 and, consequently, she had no inchoate dower rights in his land to release upon the sale thereof to Bessemer more than 20 years after this divorce. Petitioner, in opposition, claims that…
2Cases cited14 opinions
- Lyeth v. HoeySupreme Court of the United States · 1938
- United States v. DavisSupreme Court of the United States · 1962
- Pawley v. PawleySupreme Court of Florida · 1950
- Cooper v. CooperSupreme Court of Florida · 1954
- North v. Ringling Ringling v. NorthSupreme Court of Florida · 1940
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3Cited by4 opinions
- Lucille Howard v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1971
- Carson v. CommissionerUnited States Tax Court · 1978
- Howard v. CommissionerUnited States Tax Court · 1970
- Pennington v. CommissionerUnited States Tax Court · 1990