Facts
The appellant [X.] moved out of the marital home in [A.] , municipality [B.] /TransA, on January 21, 2001, and initially lived with friends before entering the psychiatric clinic [C.] on May 8, 2001. On November 6, 2002, he left the clinic and moved into his own apartment in [D.] /TransA.
The municipal tax office [B.] taxed [X.] and his wife on November 25, 2002, for the 2001 tax period, both for state and municipal tax and for direct federal tax, jointly and at the married rate. The appellant lodged an appeal against this assessment, which was rejected by the Administrative Court of the Canton of Thurgau.
The appellant then lodged an administrative court appeal with the Federal Court, requesting that the judgments of the Administrative Court of the Canton of Thurgau of June 7, 2006, be set aside.
Considerations
The Federal Court examined the admissibility of the administrative court appeal and decided that the appeal was admissible, as the appellant was entitled to appeal as the affected taxpayer.
The Federal Court applied the criteria for separate taxation developed in the case law. It found that the appellant and his wife no longer had a common marital home as of January 21, 2001, but the appellant had not…