Fink v. Commissioner
United States Tax Court
Petitioners, residents of Washington, were present in a foreign country for more than the requisite 18 months (sec. 911(a)(2), I.R.C. 1954) while husband served in the U.S. Navy. They excluded half of his Navy salary in 1965 and 1966 and such exclusions were disallowed by the Commissioner. Court of Claims has held that the determination for 1965 was not unconstitutional, Fink v. United States, 454 F. 2d 1387 (Ct.
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Petitioners, residents of Washington, were present in a foreign country for more than the requisite 18 months (sec. 911(a)(2), I.R.C. 1954) while husband served in the U.S. Navy. They excluded half of his Navy salary in 1965 and 1966 and such exclusions were disallowed by the Commissioner. Court of Claims has held that the determination for 1965 was not unconstitutional, Fink v. United States, 454 F. 2d 1387 (Ct. Cl. 1972), certiorari denied 409 U.S. 844 (1972). As to 1966 petitioners now argue that disallowance is unconstitutional because, (1) it constitutes a violation of the uniformity of…
1Opinion of the Court
OPINION
Forrester, Judge:
Respondent has determined a deficiency of $799.49 in petitioners’ income tax for the calendar year 1966. The issues for our decision are the following: (1) Whether petitioners are precluded by collateral estoppel from arguing that it is unconstitutional to deny them an exemption under section 911(a) (2), I.R.C. 1954, for the wife’s “community share” of salary paid her husband by the U.S. Government, because such share is not income within the scope of the 16th amendment to the Constitution of the United States; (2) if we find that collateral estoppel does not so…
2Cases cited13 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Cromwell v. County of SacSupreme Court of the United States · 1877
- Southern Pacific Railroad v. United StatesSupreme Court of the United States · 1897
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- James Talcott, Inc. v. Allahabad Bank, Ltd.Court of Appeals for the Fifth Circuit · 1971
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3Cited by5 opinions
- Blair v. Taxation Division DirectorNew Jersey Tax Court · 1987
- Edward R. Fink and Joan O. Fink v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1975
- Beck v. CommissionerUnited States Tax Court · 1998
- Fink v. CommissionerCourt of Appeals for the Ninth Circuit · 1975
- Fink v. CommissionerUnited States Tax Court · 1973