Lane-Burslem v. United States

The plaintiff, an English citizen, lives in England with his wife. She is an American citizen, born in Louisiana, where she lived until 1951. During the taxable years 1969-74, the wife was employed in England as a *823teacher in schools which the Department of Defense operated for dependents of overseas military personnel.

In each of those years, the plaintiff filed a United States Nonresident Alien Income Tax Return, in which he reported one-half of the salary paid to his wife as community property belonging to him under Louisiana law. He sought refunds of the federal income taxes assessed on…