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SEAMAN v. C. I. R.

No. 26736.

479 F.2d 336 (1973)

Marcia W. SEAMAN, Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Ninth Circuit.

April 20, 1973.

Attorney(s) appearing for the Case

Wareham Seaman, Jr., Sacramento, Cal. (argued), Marcia W. Seaman, Atty., for petitioner-appellant.

Richard Farber (argued), Scott P. Crampton, Asst. Atty. Gen., Meyer Rothwacks, Loring W. Post, Robert S. Watkins, Tax Div., Dept. of Justice, Washington, D. C., for respondent-appellee.

Before ELY and WALLACE, Circuit Judges, and KELLEHER, District Judge.

WALLACE, Circuit Judge:

In the beginning of 1967, taxpayer, Marcia Seaman, was legally married. On March 22, 1967, she received an interlocutory decree of divorce according to then California law. The decree contained the following notice:

This is not a judgment of divorce. The parties are still husband and wife, and will be such until a Final Judgment of Divorce is entered after one year from the date of service of copy of summons and complaint upon the...

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