Lois Lipton - Page 13

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          was void ab initio.  Groover v. Groover, 383 So. 2d 280, 283                
          (Fla. Dist. Ct. App. 1980).  Accordingly, since there was no                
          valid marriage, under ordinary circumstances, an annulment would            
          be unnecessary.  Id.                                                        
               We believe that petitioner sought an annulment in the Family           
          Court in Delaware based equally on the FBI’s revelation to her of           
          Mr. Khalil Aly’s marital status and motive for remaining                    
          “married” to a U.S. citizen, and her desire to prevent him from             
          returning to their home.  We find that petitioner was very                  
          emotionally distressed and confused by the circumstances that               
          transpired during and after her visit from the FBI.  We believe             
          that petitioner honestly thought that she had to obtain an                  
          annulment although we are uncertain as to whether there was a               
          requirement for her to do so under these circumstances.  While we           
          acknowledge that it was improper for her to seek an annulment               
          after she was told that a valid marriage in Florida never                   
          occurred, we do not consider petitioner’s obtaining the annulment           
          as having any legal effect with respect to the issue of                     
          petitioner’s correct filing status for taxable year 2001.                   
               Moreover, although we acknowledge that a bigamous marriage             
          is voidable in Delaware, in this case the marriage was not                  
          entered into in Delaware but Florida, where such marriages                  
          subject the married party to a felony charge and are therefore              
          void.  Del. Code Ann. tit. 13, sec. 101 (1999); Fla. Stat. Ann.             






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