United States v. Rexach

RUIZ-NAZARIO, Chief Judge.

The questions now before the Court are the following:

1. In cause No. 72-58, D.C., 185 F. Supp. 465, the Court found and held that taxable income derived from the employment of capital by taxpayer in the Dominican Republic, under the community property laws of that country, vested one-half in taxpayer and one-half in his wife, an alien citizen. The question presented in both cases is whether, under the above decision, which will also be made in Cause No. 52-60 Civil, taxpayer is restricted in claiming foreign tax credits for taxes or impositions by the Dominican…