Bottome v. Commissioner
United States Tax Court
T, a United States citizen, was a bona fide resident of Venezuela in the taxable years. His wife was a citizen of Venezuela and a nonresident alien of the United States. Venezuela is a community property country. T received compensation for services performed in Venezuela during the taxable years, half of which was owned by his wife. The wife was not required to report her share of the community income for Federal income tax purposes.
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T, a United States citizen, was a bona fide resident of Venezuela in the taxable years. His wife was a citizen of Venezuela and a nonresident alien of the United States. Venezuela is a community property country. T received compensation for services performed in Venezuela during the taxable years, half of which was owned by his wife. The wife was not required to report her share of the community income for Federal income tax purposes. Held, T is entitled to exclude $ 35,000 in 1964 and $ 25,000 in 1965 and 1966 as earned income from sources without the United States under sec. 911(a) and (c),…
1Opinion of the Court
OPINION
Tietjens, Judge:
The Commissioner determined deficiencies in the petitioner’s income tax in the amounts of $438.76 for 1964, $22,199.20 for 1965, and $6,658.40 for 1966.
This case was fully stipulated pursuant to Rule 30, Tax Court Rules of Practice. The facts which we deem necessary for decision will be referred to below.
The sole issue for our determination is whether petitioner is entitled to exclude from his community share of his foreign-source earned income $35,000 for 1964 and $25,000 for both 1965 and 1966 or whether he is entitled to exclude only one-half of those respective…
2Cases cited2 opinions
- Jean Renoir and Dido Freire Renoir v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1963
- Estate of McCoy v. CommissionerUnited States Tax Court · 1968
3Cited by9 opinions
- Reese v. CommissionerUnited States Tax Court · 1975
- Solano v. CommissionerUnited States Tax Court · 1974
- Miller v. CommissionerUnited States Tax Court · 1980
- Bottome v. CommissionerUnited States Tax Court · 1972
- Bottome v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1973
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