Ossorio v. Commissioner
United States Tax Court
The petitioner is a citizen and a resident of the United States and his wife is a citizen and resident of the Philippine Islands.
Read the full summary
The petitioner is a citizen and a resident of the United States and his wife is a citizen and resident of the Philippine Islands. They filed separate income tax returns for 1937 with the Philippine taxing authorities, that of the petitioner showing a net income of 1,399,687.61 pesos ($ 699,848.81) and that of the wife a net income of 235,234.10 pesos ($ 117,617.05). Pursuant to the provisions of the Philippine income tax law, the returns were consolidated for the purpose of computing the tax due from the marital community and a tax of $ 165,763.65 was determined, of which the petitioner paid…
1Opinion of the Court
Miguel Jose Ossorio, Petitioner, v. Commissioner of Internal Revenue, Respondent
Ossorio v. Commissioner
Docket No. 108499
United States Tax Court
1 T.C. 410; 1943 U.S. Tax Ct. LEXIS 262;
January 5, 1943, Promulgated
Decision will be entered under Rule 50.
The petitioner is a citizen and a resident of the United States and his wife is a citizen and resident of the Philippine Islands. They filed separate income tax returns for 1937 with the Philippine taxing authorities, that of the petitioner showing a net income of 1,399,687.61 pesos ($ 699,848.81) and that of the wife a net income of 235,234.10…
2Cases cited1 opinion
- Ossorio v. CommissionerUnited States Tax Court · 1943