Joyce Greer Crespo v. The United States

COWEN, Chief Judge.

This is a suit for refund of federal income taxes. The issues are before us on plaintiff’s motion for summary judgment. The facts are quite simple and may be briefly summarized.

Plaintiff is a citizen of the United States. For the taxable year in question, 1964, she was a resident of Spain and the wife of a Spanish citizen. During 1964 she worked in Madrid as a secretary with the Joint United States Military Group, an agency of the United States Government. She also received some compensation for services performed in Spain for Tulane University, and interest from a savings…