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913 (1976); Muracca v. Commissioner, T.C. Memo. 1980-91. In that
State legal separations are specifically and exclusively provided
by statute. Brand v. Brand, 53 Ill. App. 2d 190, 192-193, 203
N.E.2d 4 (1964). An action for a legal separation is distinct
from an action for a divorce. Compare 750 Ill. Comp. Stat. Ann.
5/401 (West 1996 Supp.), entitled "Dissolution of marriage" to
750 Ill. Comp. Stat. Ann. 5/402 (West 1993), entitled "Legal
separation". See Petta v. Petta, 321 Ill. App. 512, 53 N.E.2d
324 (1944).
In Illinois a decree issued in connection with an action
filed under 750 Ill. Comp. Stat. Ann 5/402 no doubt would
constitute a decree of separate maintenance that legally
separates a husband and a wife within the meaning of section
152(e)(1)(A)(i), but petitioner and Mrs. Correale were not
involved in such an action. They were involved in an action
filed pursuant to 750 Ill. Comp. Stat. Ann. 5/401 (West 1996
Supp.), the object of which was to obtain the divorce that was
subsequently granted.
Because neither petitioner nor Mrs. Correale instituted an
action against the other in 1994 for a legal separation under 750
Ill. Comp. Stat. Ann 5/402 (West 1993), pursuant to Illinois law
they could not have been legally separated as of the close of
that year. The interim order issued in connection with their
divorce proceeding did not render them legally separated. See
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