Sarmiento v. Commissioner
United States Tax Court
Credit for Dependents -- Nonresident Alien Minor Children -- Section 25 (b) (3). -- The taxpayer, a naturalized citizen, is not entitled to credit for his alien minor children who resided throughout the taxable year in the Philippine Islands, a country not contiguous to the United States.
1Opinion of the Court
OPINION.
Murdock, Judge:
The Commissioner determined a deficiency in income tax for 1949 of $477. The only issue for decision is whether the petitioner is entitled to credits for dependents for four children living in the Philippine Islands. The facts are presented in a stipulation.
The petitioners, husband and wife, filed a joint return for 1949 with the collector of internal revenue for the district of Kentucky.
Pedro was born in the Philippine Islands on July 23, 1906. He entered the United States Army on September 23, 1925, as a member of the Philippine Scouts and continued as such until he…
2Cases cited5 opinions
- Cabebe v. Acheson, Secretary of StateCourt of Appeals for the Ninth Circuit · 1950
- United States ex rel. Patton v. TodCourt of Appeals for the Second Circuit · 1924
- United States ex rel. Betty v. DayCourt of Appeals for the Second Circuit · 1928
- Gitter v. CommissionerUnited States Tax Court · 1949
- Hookless Fastener Co. v. Lion Fastener, Inc.Court of Appeals for the Third Circuit · 1936
3Cited by1 opinion
- Sarmiento v. CommissionerUnited States Tax Court · 1953