Schumacher v. Commissioner
United States Board of Tax Appeals
1. A statute of Texas granting to alines the same rights in personal property as accorded to citizens of the United States by the nation of which the alien is a subject, is an enlarging provision and the alien is not required to prove the law of the foreign nation unless he claims greater rights than the law of Texas grants to citizens. 2. Petitioner's distributive share of partnership income held divisible on a community property basis. 3. Petitioner, an alien, held to be a…
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1. A statute of Texas granting to alines the same rights in personal property as accorded to citizens of the United States by the nation of which the alien is a subject, is an enlarging provision and the alien is not required to prove the law of the foreign nation unless he claims greater rights than the law of Texas grants to citizens. 2. Petitioner's distributive share of partnership income held divisible on a community property basis. 3. Petitioner, an alien, held to be a resident of the State of Texas. 4. Commissioner sustained on the issue of the statute of limitations because of the…
1Opinion of the Court
*1245OPINION.
Black:
There is no dispute here as to the amount of income. That has been stipulated. The income was originally reported as community income, petitioner and his wife each returning one half. The respondent added to petitioner’s income the portion returned by the wife and in the notice of deficiency stated as his reason therefor that “ a non-resident alien is not entitled to report income on the community basis.” Petitioner says he was a resident alien, his residence being in the State of Texas. Respondent, assuming domestic residence for the purpose of argument, counters with two…
2Cases cited4 opinions
- Lucas v. EarlSupreme Court of the United States · 1930
- Heiner v. DonnanSupreme Court of the United States · 1932
- Burnet v. LeiningerSupreme Court of the United States · 1932
- Southwestern Surety Ins. Co. v. VickstromCourt of Appeals of Texas · 1918
3Cited by17 opinions
- Commissioner of Internal Revenue v. NubarCourt of Appeals for the Fourth Circuit · 1950
- Adams v. CommissionerUnited States Tax Court · 1966
- Brittingham v. CommissionerUnited States Tax Court · 1976
- Maclean v. CommissionerUnited States Tax Court · 1980
- Park v. CommissionerUnited States Tax Court · 1982
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