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CALHOUN v. COMMISSIONER

Docket No. 58811.

27 T.C. 115 (1956)

J. R. CALHOUN, JR., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed October 25, 1956.

Attorney(s) appearing for the Case

B. F. Napheys, Jr., Esq., for the petitioner.

Frank C. Conley, Esq., for the respondent.

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.

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