Brittingham v. Commissioner
United States Board of Tax Appeals
Where citizens of the United States reside in a foreign country, the laws of which give to a wife a vested interest in community property, held, under section 1212 of the Revenue Act of 1926, separate income-tax returns filed by husband and wife are proper, and the respondent may not tax the entire income to the husband.
1Opinion of the Court
*378OPINION.
Maequette :
There is but one question involved in these four proceedings, viz: Did the respondent err in refusing to allow the petitioners and their wives to make separate returns of community income ?
The record shows that the decree of President Carranza, in 1917, abolishing the community system of property was not applicable to the State of Durango until the people of that State adopted it; the record also shows that the State of Durango had not adopted the Carranza decree either before, or during any of the taxable years. The decree, therefore, does not affect Mexican citizens…
2Cases cited1 opinion
- United States v. RobbinsSupreme Court of the United States · 1926
3Cited by1 opinion
- Brittingham v. CommissionerUnited States Board of Tax Appeals · 1928