Patino v. Commissioner
United States Tax Court
Petitioner, the wife of a Bolivian diplomat accredited to Great Britain, entered the United States, as did her husband and children, as war refugees, in 1940. She remained in the United States, except for short trips to Mexico and Italy, until at least the end of 1945, the last taxable year, living in a hotel in New York City. She twice brought action for divorce against her husband, her second petition, in 1943, alleging her residence in New York.
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Petitioner, the wife of a Bolivian diplomat accredited to Great Britain, entered the United States, as did her husband and children, as war refugees, in 1940. She remained in the United States, except for short trips to Mexico and Italy, until at least the end of 1945, the last taxable year, living in a hotel in New York City. She twice brought action for divorce against her husband, her second petition, in 1943, alleging her residence in New York. From July 1, 1942, to July 10, 1944, she and her husband had a written agreement of separation, and in May 1945 he abandoned her. Held, on the…
1Opinion of the Court
OPINION.
Disnet, Judge:
In asserting that she was not a resident alien, contrary to the finding made by the respondent in his determination of the deficiencies, petitioner contends that she and her husband were citizens and residents of Bolivia, domiciled in Paris, and that nothing occurred in 1944 and 1945, the taxable years, to alter their status. Respondent’s view on brief is that she was a resident of New York City from at least the beginning of 1942, and continuously thereafter through the taxable years.
The issue here concerns the residence of petitioner and does not include that of Patino…
2Cases cited12 opinions
- Barber v. Barber Ex Rel. CronkhiteSupreme Court of the United States · 1859
- Kaplan v. TodSupreme Court of the United States · 1925
- Williamson v. OsentonSupreme Court of the United States · 1914
- Mills v. CommissionerUnited States Tax Court · 1948
- Safety Tube Corp. v. CommissionerUnited States Tax Court · 1947
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3Cited by27 opinions
- United States v. DavisSupreme Court of the United States · 1962
- Estate of Christ v. Comm'rUnited States Tax Court · 1970
- Brittingham v. CommissionerUnited States Tax Court · 1976
- Twinam v. CommissionerUnited States Tax Court · 1954
- Jellinek v. CommissionerUnited States Tax Court · 1961
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