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Petitioner and his spouse were neither divorced nor legally
separated as of the close of 1997. However, for purposes of the
issues here in dispute, an individual will not be considered as
married as of the close of a taxable year, if “during the last 6
months of the taxable year, such individual’s spouse is not a
member of * * * [the individual’s] household”. Sec. 7703(b)(3);
see secs. 2(c), 32(d).
During 1997, the situs of petitioner’s household was the
Louisville residence. The parties disagree as to how long
petitioner’s spouse was a member of petitioner’s household during
that year. Petitioner claims that his spouse was a member of his
household only until April when she moved from the Louisville
residence to her deceased mother’s house; respondent takes the
position that the move occurred in July and that she was a member
of petitioner’s household up until that time. Obviously, if
petitioner’s version is correct then he satisfies the 6-month
requirement of section 7703(b)(3); if respondent’s version is
correct then he does not. See Becker v. Commissioner, T.C. Memo.
1995-177.
The determination of petitioner’s marital status under
section 7703(b)(3) is a question of fact. See Sharer v.
Commissioner, T.C. Memo. 1994-453. Petitioner’s position is
supported by his testimony and the testimony of his wife. From
their demeanor and behavior at trial, the Court concludes that
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