Jamvold v. Commissioner
United States Tax Court
Held, under the facts, that petitioner Rolf Jamvold, a citizen of Norway and an officer in the Norwegian Merchant Marine during the late war, was not a resident of the United States during 1943, under the Internal Revenue Code, although physically present in the United States during a part of that year and married to an American citizen.
1Opinion of the Court
Rolf and Ruth M. Jamvold, Petitioners, v. Commissioner of Internal Revenue, Respondent
Jamvold v. Commissioner
Docket No. 13490
United States Tax Court
11 T.C. 122; 1948 U.S. Tax Ct. LEXIS 110;
August 5, 1948, Promulgated
Decision will be entered for petitioners.
Held, under the facts, that petitioner Rolf Jamvold, a citizen of Norway and an officer in the Norwegian Merchant Marine during the late war, was not a resident of the United States during 1943, under the Internal Revenue Code, although physically present in the United States during a part of that year and married to an American citizen.
John…
2Cases cited3 opinions
- Mills v. CommissionerUnited States Tax Court · 1948
- Chapman v. CommissionerUnited States Tax Court · 1947
- Jamvold v. CommissionerUnited States Tax Court · 1948