This fascinating case came before the U.S. Tax Court, which handed down its decision on May 27, 2021, concluding that Ms. Ziona Grossman, the third wife of Mr. Semone Grossman, was his surviving spouse under the Internal Revenue Code. The facts are a bit convoluted. Mr. Grossman married his first … Read More about Case Update (2021): Grossman v. Commissioner of Internal Revenue; recognition of foreign divorce