8 Jolson , 3 T.C. 1184, 1186 (1944); Nicodemus , 26 B.T.Good. 125 (1932); Neracher , 32 B.T.An effective. 236 (1935); Finney , T.C. Memo. 1976 – 329 .

nine Internal revenue service Page Ruling 5707309730A; Higgins , sixteen T.C. 140 (1951); Finney , T.C. Memo. 1976 – 329 ; Internal revenue service Page Ruling 201451027; and you may Rev. Rul. 59 – 66 .

23 Look for, e.grams., Nicodemus , twenty-six B.T.An effective 125 (1932); Rev. Rul. 72 – 79 ; Rev. Rul. 71 – 268 . Condition laws are consulted to determine liability having as one possessed propertymunity possessions states aren’t discussed in this article as appeal is on unmarried combined people. Continue reading →