Rosenkranz v. Commissioner
United States Tax Court
In 1941, petitioner George W. Rosenkranz moved to Cuba from Hungary, and in 1942, petitioner Edith Rosenkranz moved to Cuba from Austria. They were married in Cuba in August 1945 and moved to Mexico City in October of that year. During 1958 through 1967, petitioner George W. Rosenkranz was engaged in trade or business within the United States, earning more than $ 3,000 as salary from United States sources.
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In 1941, petitioner George W. Rosenkranz moved to Cuba from Hungary, and in 1942, petitioner Edith Rosenkranz moved to Cuba from Austria. They were married in Cuba in August 1945 and moved to Mexico City in October of that year. During 1958 through 1967, petitioner George W. Rosenkranz was engaged in trade or business within the United States, earning more than $ 3,000 as salary from United States sources. During 1958 through 1962, he also realized capital gains from transactions in the stock exchange in New York. Held, both the salary and capital gains were the community property of…
1Opinion of the Court
OPINION
To- sustain the determined deficiencies in George’s case, respondent relies upon section 871(c). In the form effective during the years 1958 through 1966, that section taxed capital gains as well as salary income from United States sources to a nonresident alien if he was engaged in trade or business (including the performance of services) in the United States and earned as much as $3,000.2 George maintains that, under the laws of Mexico and Cuba, which control the ownership of the disputed items, both the capital gains and salary were community property and, therefore, only one-half…
2Cases cited17 opinions
- Poe v. SeabornSupreme Court of the United States · 1930
- United States v. MitchellSupreme Court of the United States · 1971
- United States v. MalcolmSupreme Court of the United States · 1931
- Bender v. PfaffSupreme Court of the United States · 1930
- Robert P. Lord, Appellee-Cross-Appellant v. Commissioner of Internal Revenue, Appellant-Cross-AppelleeCourt of Appeals for the Ninth Circuit · 1975
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3Cited by10 opinions
- Zaffaroni v. CommissionerUnited States Tax Court · 1976
- Westerdahl v. CommissionerUnited States Tax Court · 1984
- Angerhofer v. CommissionerUnited States Tax Court · 1986
- Owens-Illinois, Inc. v. Comm'rUnited States Tax Court · 1981
- Angerhofer v. CommissionerUnited States Tax Court · 1986
5 more not listed; retrieve them via the Exa API.