Solano v. Commissioner
United States Tax Court
W, who was a citizen of the United States, and H, her husband, who was a nonresident alien, resided in Spain, a community property jurisdiction. H received compensation for services performed in Spain.
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W, who was a citizen of the United States, and H, her husband, who was a nonresident alien, resided in Spain, a community property jurisdiction. H received compensation for services performed in Spain. Held, sec. 911, I.R.C. 1954, is not applicable to the income earned by H and attributed to W under the community property law; held, further, sec. 872, I.R.C. 1954, is not applicable to W so as to allow her to exclude the portion of H's income attributed to her by reason of the community property law.
1Opinion of the Court
OPINION
Simpson, Judge:
The respondent determined a deficiency of $514.17 in the Federal income tax of the petitioner for the year 1969. The issue for decision is whether the petitioner, a United States citizen and bona fide resident of Spain, may exclude the portion of the income which was earned by her husband, a nonresident alien, by the performance of personal services in Spain, and which was attributable to her by virtue of the community property law of Spain.
All of the facts have been stipulated, and those facts are so found.
The petitioner, Helen Robinson Solano, is a citizen of the…
2Cases cited17 opinions
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