Maestre v. Commissioner
United States Tax Court
Petitioners, citizens of the United States residing in Puerto Rico, received compensation for services rendered to the Veterans' Administration, an agency of the United States Government. Held, sec. 933(1), I.R.C. 1954, validly taxes income earned by a bona fide Puerto Rican resident as an employee of an agency of the United States Government and does not violate the "Compact" between Puerto Rico and the United States.
1Opinion of the Court
Ada N. Maestre and Bernardo L. La Fontaine, Petitioners v. Commissioner of Internal Revenue, Respondent
Maestre v. Commissioner
Docket No. 8674-78
United States Tax Court
73 T.C. 337; 1979 U.S. Tax Ct. LEXIS 18;
November 26, 1979, Filed
Decision will be entered under Rule 155.
Petitioners, citizens of the United States residing in Puerto Rico, received compensation for services rendered to the Veterans' Administration, an agency of the United States Government. Held, sec. 933(1), I.R.C. 1954, validly taxes income earned by a bona fide Puerto Rican resident as an employee of an agency of the United…
2Cases cited11 opinions
- Cook v. TaitSupreme Court of the United States · 1924
- United States v. ValentineDistrict Court, D. Puerto Rico · 1968
- Liquilux Gas Services of Ponce, Inc. v. Tropical Gas CompanyDistrict Court, D. Puerto Rico · 1969
- United States v. RexachDistrict Court, D. Puerto Rico · 1960
- Roque v. CommissionerUnited States Tax Court · 1976
6 more not listed; retrieve them via the Exa API.