Sarmiento v. Commissioner
United States Tax Court
Credit for Dependents -- Nonresident Alien Minor Children -- Section 25 (b) (3). -- The taxpayer, a naturalized citizen, is not entitled to credit for his alien minor children who resided throughout the taxable year in the Philippine Islands, a country not contiguous to the United States.
1Opinion of the Court
Pedro and Crescenciana Sarmiento, Petitioner, v. Commissioner of Internal Revenue, Respondent
Sarmiento v. Commissioner
Docket No. 40773
United States Tax Court
20 T.C. 446; 1953 U.S. Tax Ct. LEXIS 145;
May 26, 1953, Promulgated
Decision will be entered under Rule 50.
Credit for Dependents -- Nonresident Alien Minor Children -- Section 25 (b) (3). -- The taxpayer, a naturalized citizen, is not entitled to credit for his alien minor children who resided throughout the taxable year in the Philippine Islands, a country not contiguous to the United States.
Pedro Sarmiento, pro se.
Nathan M. Silverstein,…
2Cases cited6 opinions
- Cabebe v. Acheson, Secretary of StateCourt of Appeals for the Ninth Circuit · 1950
- United States ex rel. Patton v. TodCourt of Appeals for the Second Circuit · 1924
- United States ex rel. Betty v. DayCourt of Appeals for the Second Circuit · 1928
- Gitter v. CommissionerUnited States Tax Court · 1949
- Hookless Fastener Co. v. Lion Fastener, Inc.Court of Appeals for the Third Circuit · 1936
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