Westerdahl v. Commissioner
United States Tax Court
Petitioners were citizens and domiciliaries of Sweden in the taxable years in issue. During those years, International Business Machines in New York employed petitioners and paid their wages. Held: Under the applicable laws of Sweden, petitioners' U.S. earnings were community property; petitioners' wives had present vested interests in the earnings.
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Petitioners were citizens and domiciliaries of Sweden in the taxable years in issue. During those years, International Business Machines in New York employed petitioners and paid their wages. Held: Under the applicable laws of Sweden, petitioners' U.S. earnings were community property; petitioners' wives had present vested interests in the earnings. Accordingly, under sec. 1, I.R.C. 1954, for purposes of reporting their U.S. wages, petitioners and their wives were equal "owners" of such wages and petitioners were entitled to report only one-half of the wages on their respective Federal income…
1Opinion of the Court
Scott, Judge:
Respondent determined deficiencies in petitioners’ Federal income taxes as follows:
Docket No. Petitioners Calendar year Deficiency
14535-80 Lars E. Westerdahl 1976 $11,216.00
15403-80 Benkt E. Holmgren 1978 . 20,107.02
Some of the issues raised by the pleadings have been disposed of by agreement of the parties, leaving for decision whether each petitioner, as a nonresident alien, was entitled under section l1 to report only one-half of his U.S. earned income on his Federal income tax return. Resolution of this issue depends upon whether each petitioner’s wife had a mature present…
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