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Filing Status
Petitioners contend that they were never married and
therefore are entitled to file their respective individual
Federal income tax returns as head of household.
Generally, an individual’s marital status for determining
his filing status under section 1 is made on the last day of such
individual’s tax year. See sec. 7703(a)(1). An individual will
not be considered married if he is legally separated from his
spouse under a decree of divorce or of separate maintenance. See
sec. 7703(a)(2).
For Federal tax purposes, determination of marital status is
made in accordance with the law of the State of the marital
domicile. See Eccles v. Commissioner, 19 T.C. 1049, 1051 (1953),
affd. per curiam 208 F.2d 796 (4th Cir. 1953); Calhoun v.
Commissioner, T.C. Memo. 1992-246, affd. without published
opinion 993 F.2d 1533 (2d Cir. 1993). The existence or
dissolution of a marriage has typically been within the province
of the States. See Sosna v. Iowa, 419 U.S. 393, 404 (1975);
Eccles v. Commissioner, supra at 1051. This Court looks to the
law of the State of petitioners’ residence, Washington in this
instance, to determine whether petitioners were married on the
last day of 1995, 1996, or 1997. See Lee v. Commissioner, 64
T.C. 552, 556-559 (1975), affd. 550 F.2d 1201 (9th Cir. 1977).
Under Washington law, the burden of proof is upon the party
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