Bottome v. Commissioner
United States Tax Court
T, a United States citizen, was a bona fide resident of Venezuela in the taxable years. His wife was a citizen of Venezuela and a nonresident alien of the United States. Venezuela is a community property country. T received compensation for services performed in Venezuela during the taxable years, half of which was owned by his wife. The wife was not required to report her share of the community income for Federal income tax purposes.
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T, a United States citizen, was a bona fide resident of Venezuela in the taxable years. His wife was a citizen of Venezuela and a nonresident alien of the United States. Venezuela is a community property country. T received compensation for services performed in Venezuela during the taxable years, half of which was owned by his wife. The wife was not required to report her share of the community income for Federal income tax purposes. Held, T is entitled to exclude $ 35,000 in 1964 and $ 25,000 in 1965 and 1966 as earned income from sources without the United States under sec. 911(a) and (c),…
1DissentR.aum, J.
The decision of the majority is reached only by declaring invalid a Treasury regulation that is squarely in point. In so doing, the Court appears to have paid but little heed to the well established rule that “Treasury regulations must be sustained unless unreasonable and plainly inconsistent with the revenue statutes and that they constitute contemporaneous constructions by those charged with administration of these statutes which should not be overruled except for weighty reasons.” Commissioner v. South Texas Co., 333 U.S. 496, 501. See also Bingler v. Johnson, 394 U.S. 741, 749-750; Fawcus…
2Cases cited16 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Bingler v. JohnsonSupreme Court of the United States · 1969
- Brewster v. GageSupreme Court of the United States · 1930
- Sanford v. CommissionerUnited States Tax Court · 1968
- William F. Sanford v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1969
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