Angerhofer v. Commissioner
United States Tax Court
Petitioners were citizens and domiciliaries of West Germany in the taxable years at issue. During those years, I.B.M. in New York employed petitioner-husbands and paid their wages. Held: Under the applicable laws of West Germany, petitioner-husbands' U.S. earnings were not community property, and petitioner-wives did not have present vested interests in the earnings.
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Petitioners were citizens and domiciliaries of West Germany in the taxable years at issue. During those years, I.B.M. in New York employed petitioner-husbands and paid their wages. Held: Under the applicable laws of West Germany, petitioner-husbands' U.S. earnings were not community property, and petitioner-wives did not have present vested interests in the earnings. Accordingly, under sec. 1, I.R.C. 1954, petitioner-husbands must include in taxable income the full amount of their earnings while employed in the United States.
1Opinion of the Court
PARR, Judge-.
Respondent determined deficiencies in petitioners’ Federal income taxes as follows:
Petitioner Fiscal year Calendar year Deficiency
Otto A. Angerhofer 1980 $6,632.09
Monika Angerhofer 1980 1,166.00
Karl-Eduard Biedermann 1981 4,904.00
Werner A. Ewert Aug. 31, 1979 57,524.58
Aug. 31, 1980 33,246.00
Hedda Ewert Aug. 31, 1979 14,401.87
Aug. 31, 1980 9,458.00
Calendar Petitioner Fiscal year year Deficiency
Helmut Wenzel 1979 $42,092.00
1980 34,667.00
May 31, 1979 22,640.00
May 31, 1980 29,988.00
May 31, 1981 18,321.00
Annemarie Wenzel 1979 11,857.00
1980 5,760.00
May 31, 1979 3,714.00
May 31, 1980…
2Cases cited12 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Poe v. SeabornSupreme Court of the United States · 1930
- United States v. DavisSupreme Court of the United States · 1962
- Charles Ilfeld Co. v. HernandezSupreme Court of the United States · 1934
- Hopkins v. BaconSupreme Court of the United States · 1930
7 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
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