# Washington v. Commissioner

> United States Tax Court · September 17, 1981 · 77 T.C. 601

URL: https://www.frixlaw.com/law-library/cases/4484554

## Case

- **Full name:** Alexander Washington v. Commissioner of Internal Revenue
- **Court:** United States Tax Court
- **Decided:** September 17, 1981
- **Citations:** 77 T.C. 601; 1981 U.S. Tax Ct. LEXIS 60
- **Precedential status:** Published
- **Opinion:** Dissent by Ekman
- **Judges:** Dawson,Caldwell,Fay,Nims,Sterrett,Nims,Ekman,Tannenwald,Irwin,Nims
- **Cited by:** 12 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/4484554

## Opinion text

Ekman, J., dissenting: I respectfully dissent. Although it is undisputed that the parties were living separately and had no "physical, emotional, or social contact,” the majority resolutely adheres to the position that we may not under any circumstances make an examination of the facts so long as the parties occupy the same residence. I find this position totally unsupported by the legislative history and expressly rejected by the Eighth Circuit in Sydnes v. Commissioner, 68 T.C. 170 (1977), revd. on this issue 577 F.2d 60 (8th Cir. 1978). Moreover, we should recognize that in today’s society, economic conditions often make it impracticable for divorcing spouses to maintain separate residences.
The majority’s view is reminiscent of the aura of judicial disapproval expressed nearly a half century ago in the much cited case of Holt v. Holt, 77 F.2d 538, 540 (D.C. Cir. 1935). I submit that the inflexible rule adopted by the majority is erroneous and that we should follow the rational approach of the Eighth Circuit in Sydnes.
Tannenwald, Irwin, Wilbur, and Nims, JJ., agree with this dissenting opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/4484554. Public record. Not legal advice.