Marsh v. Commissioner
United States Tax Court
Held: Petitioner, an alien who established residence in the United States in 1962, did not abandon such resident status when she departed the country in 1966 and remained abroad for 4 years. Accordingly, one-half of her husband's income from sources without the United States, attributable to petitioner under the community property laws of Louisiana (her husband's domicile), is taxable to petitioner.
1Opinion of the Court
Sterrett, Judge:
Respondent determined deficiencies in petitioner’s Federal income taxes for the calendar years 1966 through 1969 as follows:
Year Deficiency Year Deficiency
1966. $505.87 1968. $1,177.23
1967. 540.54 1969. 980.26
Due to concessions made by petitioner, the sole issue remaining for decision is whether petitioner was a resident or a nonresident alien of the United States, for Federal income tax purposes under sections 871-874,1 during the taxable years in issue.
FINDINGS OF FACT
Some of the facts have been stipulated and are so found. The stipulation of facts, together with the…
2Cases cited7 opinions
- Adams v. CommissionerUnited States Tax Court · 1966
- Dillin v. CommissionerUnited States Tax Court · 1971
- Brittingham v. CommissionerUnited States Tax Court · 1976
- Friedman v. CommissionerUnited States Tax Court · 1961
- Baer v. CommissionerUnited States Tax Court · 1946
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Bergersen v. CommissionerUnited States Tax Court · 1995
- Park v. CommissionerUnited States Tax Court · 1982
- Craig v. CommissionerUnited States Tax Court · 1980
- Escobar v. CommissionerUnited States Tax Court · 1977
- Bigio v. CommissionerUnited States Tax Court · 1991
6 more not listed; retrieve them via the Exa API.