Schumacher v. Commissioner

1. A statute of Texas granting to alines the same rights in personal property as accorded to citizens of the United States by the nation of which the alien is a subject, is an enlarging provision and the alien is not required to prove the law of the foreign nation unless he claims greater rights than the law of Texas grants to citizens. 2. Petitioner's distributive share of partnership income held divisible on a community property basis. 3. Petitioner, an alien, held to be a resident of the State of Texas. 4. Commissioner sustained on the issue of the statute of limitations because of the…