Jan J. Wexler v. Commissioner of Internal Revenue

This appeal is before a panel by this Court designated pursuant to Rule 3(e), Rules of the Sixth Circuit.

Appellant, a resident of Michigan, appeals from an order of the Tax Court denying his refund claim for portions of his income taxes for the years 1971 and 1972. The issue involved is whether taxpayer was entitled to claim as defendants for those years, his father and stepmother who were, at all relevant times, residents of either Romania or Israel. They were never citizens or nationals of the United States. The Tax Court denied the refund claims under Section 152(b)(3) of the Internal…