United States Tax Court October 25, 1956, Docket No. 58811 (Calhoun v. Commissioner)

lead-opinion

OPINION.

Withey, Judge:

A deficiency in income tax for the year 1953 has been determined by the Commissioner against petitioner, J. R. Calhoun, Jr., in the amount of $1,128.96. The issue presented by the pleadings is whether petitioner has properly filed a joint income tax return for that year with Diana Calhoun after she obtained an interlocutory decree of divorce December 11, 1953.