74 T.C. 989 (1981)
Angela M. Boyter and H. David Boyter were married in Baltimore, Maryland, on April 2, 1966.1 For the years 1966 through 1974 inclusive, they filed federal income tax returns as a married couple, filing either jointly or as married individuals filing separately.2 They purchased a home as tenants by the entirety on October 26, 1967, and acquired real property in Calvert County, Maryland, as tenants by the entirety on December 23, 1969.3 At all times during 1975 and 1976, the Boyters were domiciled in Maryland.4
In late 1975, after discovering that their tax liability would be lowered if they filed as single persons, the Boyters investigated obtaining year-end divorces.5 Angela Boyter went to a library in Baltimore, Maryland, located the names of seven Haitian attorneys, and contacted each seeking estimates.6 The petitioners traveled to Haiti and obtained a divorce decree from the Republic of Haiti on December 8, 1975.7 Angela Boyter was the complainant and appeared personally in the Haitian court with her lawyer while David Boyter filed a submission to jurisdiction.8 The Haitian court found that Angela Boyter was living and domiciled at 37 Old Annapolis Road, N. Linthicum, Maryland, and that David Boyter was living and domiciled at 3914 MacAlpine Road, Ellicott City, Maryland.9 The ground for the decree was incompatibility of character.10 After returning from Haiti, the petitioners obtained a marriage certificate from Howard County, Maryland, on January 9, 1976.11
In November 1976, the petitioners traveled to the Dominican Republic and obtained a divorce decree from the Dominican Republic on November 22, 1976.12 David Boyter was the complaining party and personally appeared with his attorney while Angela Boyter appeared through her attorney.13 The ground for the decree was incompatibility of temperaments making life together unbearable.14 The Dominican court found that David Boyter was domiciled in Maryland and that Angela Boyter was domiciled in Ellicott City, Maryland.15 On February 10, 1977, the petitioners obtained another marriage certificate from Howard County, Maryland.16 The Boyters sought and obtained both divorce decrees solely to render themselves unmarried as of December 31 for the years 1975 and 1976 so that they could file income tax returns as unmarried individuals.17 They never intended to and never did physically separate from each other prior to or subsequent to either of the divorces and continued to reside together in the home purchased in 1967.18
The Boyters have been federal civil service employees for several years prior to 1975 until the present time and were entitled to survivor annuities and disability benefits so long as they were lawfully married.19 They filed their federal income tax returns for 1975 and 1976 as single persons.20 Respondent determined deficiencies in income tax due from H. David Boyter for 1975 and 1976 in the amounts of $580.36 and $1,221, respectively, and from Angela M. Boyter for 1975 and 1976 in the amounts of $617.98 and $716, respectively.21 The cases were consolidated for trial, briefing, and opinion.22
Whether the determination of marital status must be made in accordance with State law?23
For Federal income tax purposes, the determination of the marital status of the parties must be made in accordance with the law of the State of their domicile.24
Yes. The Tax Court is bound by state law rather than federal law when attempting to construe marital status.25 This principle follows from the recognition that domestic relations is an area that has long been regarded as a virtually exclusive province of the States.26 The rule has been applied consistently to questions of common law marriage, the effect of invalidated divorce decrees, interlocutory decrees, and legal separation under decrees of separate maintenance.27
Application of the rule to the facts of this case confirms that Maryland law controls.28 The Boyters were domiciled in Maryland at all times during 1975 and 1976.29 Because their domicile remained Maryland throughout the foreign divorce proceedings, the validity of those decrees for tax purposes turns on Maryland law.30
The determination of marital status must be made in accordance with State law.31
Whether under Maryland law the foreign divorce decrees would be recognized as valid to terminate petitioners' marriage because the foreign tribunals lacked subject matter jurisdiction over the divorce proceedings?32
No. Jurisdiction to grant a divorce is founded on domicile, and a foreign divorce decree will not be recognized unless at least one spouse was a good faith domiciliary in the foreign nation.35 The prevailing rule, followed by Maryland courts under principles of comity, treats marriage as a status in which the State has an interest and denies recognition when neither spouse obtains domicile abroad.36
The facts of this case establish that the Boyters remained domiciled in Maryland at all times.37 The Haitian decree recited that Angela Boyter was domiciled at 37 Old Annapolis Road, N. Linthicum, Maryland, and David Boyter was domiciled at 3914 MacAlpine Road, Ellicott City, Maryland.38 The Dominican decree likewise found both parties domiciled in Maryland.39 The Boyters obtained the decrees solely to file as unmarried individuals, never separated, and immediately remarried in Maryland.40 Because the foreign tribunals lacked subject matter jurisdiction under Maryland standards, the decrees are not recognized as valid to terminate the marriage.41
Under Maryland law the foreign divorce decrees would not be recognized as valid to terminate petitioners' marriage because the foreign tribunals lacked subject matter jurisdiction over the divorce proceedings.42