Hampton v. Commissioner
United States Tax Court
Petitioner, a citizen of the United States not previously domiciled in a community property State, married to a nonresident alien, and employed as a civilian employee of the United States Army in Germany during the taxable years involved, held not entitled to exclude one-half of his earnings from his taxable income on the grounds that he was, or intended to become upon his return to the United States, a domiciliary of the State of Washington, a community property State.
1Opinion of the Court
Deennen, Judge:
Respondent has determined deficiencies in income tax due from petitioner for the taxable years 1956 and 1957 in the respective amounts of $791.48 and $787.16.
The only issue for decision is whether petitioner, a United States citizen residing in Germany and not domiciled in a community property State during the taxable years, may treat, for Federal income tax purposes, one-half of his income as belonging to his wife, a nonresident alien during 1956 and 1957.
FINDINGS OF FACT.
Some of the facts were stipulated and are so found.
For the calendar years 1956 and 1957 petitioner filed…
2Cases cited11 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- United States v. MalcolmSupreme Court of the United States · 1931
- Commissioner of Internal Revenue v. CavanaghCourt of Appeals for the Ninth Circuit · 1942
- D. K. Caldwell v. Ellis Campbell, Jr., Former Collector of Internal RevenueCourt of Appeals for the Fifth Circuit · 1955
- Chamberlin v. CommissionerCourt of Appeals for the Sixth Circuit · 1953
6 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Lord v. CommissionerUnited States Tax Court · 1973
- Hall v. CommissionerUnited States Tax Court · 1978
- Hampton v. CommissionerUnited States Tax Court · 1962
- Kravetz v. CommissionerUnited States Tax Court · 1985
- Lord v. CommissionerUnited States Tax Court · 1973
5 more not listed; retrieve them via the Exa API.