TaxTMI Login
Just a moment...
Press 'Enter' to add multiple search terms. Rules for Better Search
of 
of 
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of of 
All Manuals
of of All Manuals
Note
Bookmark
Share
Don't have an account? Register Here
of <h1>Court-sanctioned separation requires judicial intervention, not just voluntary agreement or informal living apart between spouses.</h1> The term 'judicially separated' requires both judicial intervention and actual separation between spouses. The word 'judicial' means allowed, enforced, or set by court order, distinguishing it from voluntary separation by mutual agreement or mediation. Not every marital separation qualifies - it must result from court proceedings or judicial recognition. Simple desertion, cruelty, or informal living apart does not constitute judicial separation. The separation must arise from legal process through competent court jurisdiction, contrasting with administrative, ministerial, or executive actions. This interpretation ensures only court-sanctioned separations receive legal recognition under relevant statutory provisions.
TaxTMI 
TaxTMI 
