Diaz v. Commissioner
United States Tax Court
Three sheets of tickets in the Mexican National Lottery, all bearing the same number, were purchased in August 1966. The number turned out to be the one entitled to the grand prize of $ 3 million. Held, on the facts, all the tickets were owned by petitioner's uncle, a nonresident Mexican citizen, and not by petitioner, who was a United States citizen and resident, with the result that the winnings are not taxable to petitioner.
1Opinion of the Court
Tannenwald, Judge:
Respondent determined a deficiency of $1,621,220.23 in petitioners’ income tax for 1966. The only issue for decision is whether Alfonso Diaz, one of the petitioners herein, was the owner of winning tickets in the September 16, 1966, Mexican National Lottery.
FINDINGS OF FACT
Some of the facts have been stipulated and, along with the exhibits in support thereof, are incorporated 'by reference.
The petitioners are husband and wife and were residents of Juarez, Mexico, at the time their petition herein was filed. They filed their 1966 joint income tax return with the district…
2Cases cited1 opinion
- Broadcast Music, Inc. v. Havana Madrid Restaurant Corp.Court of Appeals for the Second Circuit · 1949
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