spouse

spouse. One’s husband or wife by lawful marriage; a married person. [Cases: Husband and Wife 1.]

innocent spouse. Tax. A spouse who may be relieved of liability for taxes on income that the other spouse did not include on a joint tax return. • The innocent spouse must prove that the other spouse omitted the income, that the innocent spouse did not know and had no reason to know of the omission, and that it would be unfair under the circumstances to hold the innocent spouse liable. [Cases: Internal Revenue 3566.1; Taxation 1014. C.J.S. Internal Revenue § 366; Taxation § 1703.]

putative spouse. Family law. A spouse who believes in good faith that his or her invalid marriage is legally valid. See putative marriage under MARRIAGE (1). [Cases: Marriage 54. C.J.S. Marriage §§ 43–44.]

surviving spouse. A spouse who outlives the other spouse.


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