Edward Ying, and Felilu Ying v. Commissioner of Internal Revenue, Cross-Appellee

GEORGE C. PRATT, Circuit Judge:

This case arises out of different income tax treatments of a husband and a wife, both of whom were permanent resident aliens in the United States. The United States Tax Court, Laurence J. Whalen, Judge, held that the husband was ineligible for a tax exemption under § 893 of the Internal Revenue Code (“IRC”), because he had filed a waiver under § 247(b) of the Immigration and Nationality Act (“INA”), but that the wife, who had filed an identical waiver, was eligible for the exemption. Ying v. Commissioner of Internal Revenue, 99 Tax Ct.Rep. (CCH) 48,452, 1992 WL…