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LEE v. C. I. R.

Nos. 76-1191, 76-1192.

550 F.2d 1201 (1977)

Harold K. LEE and Louise Geise, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Ninth Circuit.

March 29, 1977.

Attorney(s) appearing for the Case

Charles A. Lane, Schwartz & Lane, San Francisco, Cal., on brief, for appellants.

Meade Whitaker, Chief Counsel, I.R.S., Washington, D. C., Scott Crampton, Gilbert E. Andrews, Elmer J. Kelsey, Tax Div., Dept. of Justice, Washington, D. C., on brief, for appellee.

Before CHOY and KENNEDY, Circuit Judges, and WILLIAMS, District Judge.

PER CURIAM:

The taxpayers appeal from a decision of the tax court, reported at 64 T.C. 552 (1975), holding that they were not entitled to file joint returns for the years 1967-70. This court has jurisdiction pursuant to 26 U.S.C. § 7482.

The sole issue on appeal is whether marital status for federal tax purposes is to be determined by state or federal law. In 1961 Harold K. Lee (Harold) married Doris G. Lee (Doris) and...

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