Escobar v. Commissioner
United States Tax Court
Petitioner and her family, citizens of Chile, moved to the United States in 1966 when petitioner's husband secured a career position with an international organization in Washington, D.C. They were admitted to this country with visas that were valid for the duration of the husband's employment.
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Petitioner and her family, citizens of Chile, moved to the United States in 1966 when petitioner's husband secured a career position with an international organization in Washington, D.C. They were admitted to this country with visas that were valid for the duration of the husband's employment. Petitioner's husband intends to remain with the international organization until normal retirement age at 65. Held, since petitioner and members of her family were resident aliens during the year in issue, she may file a joint return with her husband, and they together may claim their children and…
1Opinion of the Court
Carmen R. Escobar, Petitioner v. Commissioner of Internal Revenue, Respondent
Escobar v. Commissioner
Docket No. 2777-75
United States Tax Court
68 T.C. 304; 1977 U.S. Tax Ct. LEXIS 103;
May 31, 1977, Filed
Decision will be entered for the petitioner.
Petitioner and her family, citizens of Chile, moved to the United States in 1966 when petitioner's husband secured a career position with an international organization in Washington, D.C. They were admitted to this country with visas that were valid for the duration of the husband's employment. Petitioner's husband intends to remain with the…
2Cases cited6 opinions
- Adams v. CommissionerUnited States Tax Court · 1966
- Brittingham v. CommissionerUnited States Tax Court · 1976
- Schumacher v. CommissionerUnited States Board of Tax Appeals · 1935
- Marsh v. CommissionerUnited States Tax Court · 1977
- May v. CommissionerUnited States Board of Tax Appeals · 1939
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