Miller v. Commissioner
United States Tax Court
In 1975 and 1976, petitioner received earned income from sources outside the United States. This income was the community property of petitioner and his nonresident alien wife. Petitioner deducted the full amounts of alimony and other expenses on his 1975 and 1976 Federal income tax returns.
Read the full summary
In 1975 and 1976, petitioner received earned income from sources outside the United States. This income was the community property of petitioner and his nonresident alien wife. Petitioner deducted the full amounts of alimony and other expenses on his 1975 and 1976 Federal income tax returns. Held, petitioner is entitled to the full amount of the exclusion under sec. 911(a) and (c)( 1)(B), I.R.C. 1954. Bottome v. Commissioner, 58 T.C. 212 (1972), affd. per curiam 486 F.2d 1314 (D.C. Cir. 1973), followed. Held, further: There are genuine issues of material fact as to whether petitioner is…
1Opinion of the Court
OPINION
Featherston, Judge:
On November 8, 1979, petitioner filed a motion for summary judgment in this case which involves deficiencies in the amounts of $4,473 and $3,599.75 for 1975 and 1976, respectively. In support of the motion, he filed an affidavit together with a memorandum of points and authorities. Respondent has objected to the motion.
The issues for decision are:(1) Whether petitioner is entitled under section 911(a)1 to exclude from his gross income the sum of $19,830, which is his entire one-half share of the community income of himself and his wife for 1975, and $14,890.71 of his…
2Cases cited12 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Weinberg v. WeinbergCalifornia Supreme Court · 1967
- Dunn v. MullanCalifornia Supreme Court · 1931
- Wheeland v. RodgersCalifornia Supreme Court · 1942
- Jean Renoir and Dido Freire Renoir v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
7 more not listed; retrieve them via the Exa API.
3Cited by3 opinions
- Miller v. CommissionerUnited States Tax Court · 1981
- Miller v. CommissionerUnited States Tax Court · 1980
- Pope v. CommissionerUnited States Tax Court · 1980