Reese v. Commissioner
United States Tax Court
Rules 121 and 146, Tax Court Rules of Practice and Procedure. -- Petitioner is a married American citizen who resided in Brazil during his taxable years 1969, 1970, and 1971. On his Federal income tax returns for these years he excluded one-half of his income in the belief that it was community property belonging to his wife under the laws of Brazil.
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Rules 121 and 146, Tax Court Rules of Practice and Procedure. -- Petitioner is a married American citizen who resided in Brazil during his taxable years 1969, 1970, and 1971. On his Federal income tax returns for these years he excluded one-half of his income in the belief that it was community property belonging to his wife under the laws of Brazil. Both parties have moved for summary judgment on the issue of whether petitioner's compensation for services is community property under Brazilian law. In the alternative, respondent filed an objection to petitioner's motion on the ground that…
1Opinion of the Court
OPINION
Dawson, Chief Judge:
This matter is before the Court on motions for summary judgment filed by both parties, and on respondent’s alternative objection filed to petitioner’s motion for summary judgment. A hearing on the motions was held on March 26,1975, and they were taken under advisement. Memoranda of law were filed by both parties and evidence regarding Brazilian law was submitted for our consideration.
A statutory notice of deficiency was mailed to petitioner on July 2, 1973. A petition was filed with this Court on November 29, 1973, and was answered by the respondent. On October 31,…
2Cases cited11 opinions
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- Komlos v. Compagnie Nationale Air FranceDistrict Court, S.D. New York · 1952
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