United States Tax Court December 31, 1979, Docket No. 378-77. (Purdy v. Commissioner)

SUE ANN PURDY, formerly SUE ANN CLIMER, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent Purdy v. Commissioner Docket No. 378-77. United States Tax Court T.C. Memo 1979-521; 1979 Tax Ct. Memo LEXIS 4; 39 T.C.M. (CCH) 808; T.C.M. (RIA) 79521; December 31, 1979, Filed *4 Held, no common law marriage existed between P and H from Feb. 1967 through June 1973.