Palmquist
Palmquist v. United States
Opinion
Opinion
Burke, J.
■SUMMARY JUDGMENT ON CERTAIN ISSUES
It is ordered and adjudged that:
The judgment rendered by Judge Lercara on December 29, 1960 in Palmquist v. Palmquist, Alameda County Superior Court No. 304611, does not order J. Adrian Palmquist to do or refrain from doing anything. It does not order him to pay support to Louise Palmquist or to live separately from her. The Lercara judgment is not a “decree of divorce or of separate maintenance” within the meaning of Section 1(b) (3) (B) of the Internal Revenue Code of 1954. Consequently, J. Adrian Palmquist does not qualify for head of household tax rates for calendar year 1960.
The judgment rendered by Judge McGee on July 25, 1961 in Palmquist v. Palmquist does order J. Adrian Palmquist to comply with the terms of a settlement agreement, to pay support to Louise Palmquist, and to live separately from her. The McGee judgment is a “decree of * * * separate maintenance” within the meaning of Section 1(b) (3) (B).
However, the McGee judgment did not result in J. Adrian Palmquist and Louise Palmquist being “legally separated” within the meaning of Section 1(b) (3) (B). Our conclusion is compelled by the decisions of the Court of Appeals for…