Harold K. Lee and Louise Geise v. Commissioner of Internal Revenue

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 in 1966 the husband divorced the wife in a Mexican proceeding which all parties now agree was invalid. In 1967 Harold married Louise Geise (Louise) in Las Vegas, Nevada and Harold and Louise filed joint income tax returns for the years 1967-70. One month after marrying Louise, Harold filed for divorce against Doris in California. Doris cross-filed and was eventually given an Interlocutory Decree by default which became final in July 1971. Neither party to the California divorce action raised the question of the prior Mexican divorce. At all times relevant to this action, Harold, Doris and Louise were residents of California.

It is undisputed that during the taxable years involved, Harold and Louise were not validly married under the law of California. That state refuses to…