Escobar v. Commissioner
United States Tax Court
Petitioner and her family, citizens of Chile, moved to the United States in 1966 when petitioner's husband secured a career position with an international organization in Washington, D.C. They were admitted to this country with visas that were valid for the duration of the husband's employment.
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Petitioner and her family, citizens of Chile, moved to the United States in 1966 when petitioner's husband secured a career position with an international organization in Washington, D.C. They were admitted to this country with visas that were valid for the duration of the husband's employment. Petitioner's husband intends to remain with the international organization until normal retirement age at 65. Held, since petitioner and members of her family were resident aliens during the year in issue, she may file a joint return with her husband, and they together may claim their children and…
1Opinion of the Court
OPINION
Wiles, Judge:
Respondent determined a $451.41 deficiency in petitioner’s 1971 income tax. The sole issue is whether petitioner and members of her family were resident aliens during 1971.1 If they were, petitioner and her husband may file a joint return and claim dependency exemptions for their children and petitioner’s mother.
All of the facts were stipulated and are found accordingly. The facts necessary for the resolution of the issue are specifically included in this opinion.
Petitioner lived in Bethesda, Md., when she filed her original individual return for 1971, when she and her…
2Cases cited5 opinions
- Adams v. CommissionerUnited States Tax Court · 1966
- Brittingham v. CommissionerUnited States Tax Court · 1976
- Schumacher v. CommissionerUnited States Board of Tax Appeals · 1935
- Marsh v. CommissionerUnited States Tax Court · 1977
- May v. CommissionerUnited States Board of Tax Appeals · 1939
3Cited by5 opinions
- Maclean v. CommissionerUnited States Tax Court · 1980
- Budhwani v. CommissionerUnited States Tax Court · 1978
- Budhwani v. CommissionerUnited States Tax Court · 1978
- Escobar v. CommissionerUnited States Tax Court · 1977
- Maclean v. CommissionerUnited States Tax Court · 1980