The Boyter vs Commissioner of Internal Revenue Service court case is also very similar to the Castelano situations. The Boyters traveled to the Dominican Republic in order to obtain their divorce. They stayed at the hotel together before and after the divorce. When they returned remained to lived together and then remarried January 9th, 1976. When filing for their taxes for the year, they both filed as single. Eventually their filings were brought to question and after disputed it was decided the Boyters should be considered married in the year 1975. The main reasons being there divorce outside of the country, they divorced with the intentions to remarry, and they stayed together though all of the events. For the Castelano, they have been
