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
OPINION.
KeRN, Judge:
The question presented in this proceeding is whether petitioner Rolf Jamvold was in the year 1943 a nonresident alien within the meaning of section 212 (a) of the Internal Revenue Code.
The vexed question of residence or nonresidence, which, is a mixed question of fact and law, has been before us in a number of recent cases. The decisions in such cases, depending la rgely upon the intent of a particular individual against the background of facts peculiar to him, must necessarily turn upon the facts disclosed by the record in each case.
In our opinion the case which presents…
2Cases cited2 opinions
- Mills v. CommissionerUnited States Tax Court · 1948
- Chapman v. CommissionerUnited States Tax Court · 1947
3Cited by2 opinions
- Joseph Van Der Elst v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1955
- Jamvold v. CommissionerUnited States Tax Court · 1948