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Discussion
Pursuant to the stipulation of settled issues, the parties
agreed to be bound by the final decision of this Court in
McDonald v. Commissioner, docket Nos. 14892-91 and 13119-92, with
respect to whether petitioner's filing status for the taxable
year 1989 was "single" or "married filing separate". Bill
McDonald and petitioner were married in 1948. An interlocutory
decree of divorce was granted in 1975 for Bill McDonald and
petitioner, and in May 1993, a final decree of divorce was
entered nunc pro tunc as of December 1, 1975. On December 12,
1994, this Court issued an opinion wherein we held that the entry
of the nunc pro tunc order should not be given effect for Federal
tax purposes, and upheld the Commissioner's determination that
Mr. McDonald's filing status was married filing separate.
McDonald v. Commissioner, T.C. Memo. 1994-607.
Pursuant to the stipulation of settled issues, the parties
also agreed to be bound by the final decision of this Court in
McDonald v. Commissioner, docket No. 5458-93, with respect to the
amount of gain on the sale of certain rental property and the
allocation of the gain between petitioner and Denver W. McDonald.
Title to the rental property was in the name of Denver W. McDonald,
petitioner's son. Petitioner claimed that she had an ownership
interest in the property, and she reported a gain from the sale of
the property. On August 2, 1995, this Court issued an opinion
wherein we held that the entire gain was allocable to Denver W.
McDonald. McDonald v. Commissioner, T.C. Memo. 1995-359.
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