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
OPINION.
Hill, Judge:
The sole issue presented by the parties for our consideration in this proceeding is whether or not the petitioner was entitled to file a joint return with Maysie Y. Eceles for the taxable year ending prior to the date upon which he became finally divorced.
Section 51 (b) of the Internal Revenue Code, sets forth the applicable law on this question and provides as follows:
SEC. 51. INDIVIDUAL RETURNS.(b) Husband and Wife.—(1) In geneuau. — A husband and wife may make a single return jointly. Such a return may be made even though one of the spouses has neither gross income nor…
2Cases cited9 opinions
- 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
- Jenkins v. JenkinsUtah Supreme Court · 1944
4 more not listed; retrieve them via the Exa API.
3Cited by70 opinions
- Windsor v. United StatesCourt of Appeals for the Second Circuit · 2012
- Wright v. CommissionerUnited States Tax Court · 1974
- Commissioner of Internal Revenue v. EcclesCourt of Appeals for the Fourth Circuit · 1953
- Deyoe v. CommissionerUnited States Tax Court · 1976
- H. David Boyter and Angela M. Boyter v. Commissioner of Internal Revenue ServiceCourt of Appeals for the Fourth Circuit · 1981
65 more not listed; retrieve them via the Exa API.