Preece v. Commissioner
United States Tax Court
Ps were present in the Commonwealth of the Northern Mariana Islands (CNMI) in excess of 183 days in 1985. Ps move for summary judgment that they were residents of CNMI under the substantial presence test of I.R.C. sec. 7701(b)(3)(A). In the alternative, Ps move for summary judgment that they were residents of CNMI under a facts and circumstances test as provided in sec. 1.871-2, Income Tax Regs.Held, the issue of whether the substantial presence test or a facts and…
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Ps were present in the Commonwealth of the Northern Mariana Islands (CNMI) in excess of 183 days in 1985. Ps move for summary judgment that they were residents of CNMI under the substantial presence test of I.R.C. sec. 7701(b)(3)(A). In the alternative, Ps move for summary judgment that they were residents of CNMI under a facts and circumstances test as provided in sec. 1.871-2, Income Tax Regs.Held, the issue of whether the substantial presence test or a facts and circumstances test provides the standard for determining whether Ps were residents of CNMI in 1985 is appropriate for summary…
1Opinion of the Court
OPINION
NlMS, Chief Judge:
This matter is before the Court on petitioners’ motion for summary judgment pursuant to Rule 121. (Unless otherwise indicated, section references are to the Internal Revenue Code as amended and in effect for the year at issue. Rule references are to the Tax Court Rules of Practice and Procedure.)
This case involves the question of whether the so-called mirror code of the Commonwealth of the Northern Mariana Islands (CNMI) requires a holding that petitioners, U.S. citizens, were residents of CNMI in 1985 and therefore not subject to U.S. income tax. Central to this…
2Cases cited13 opinions
- Naftel v. CommissionerUnited States Tax Court · 1985
- Espinoza v. CommissionerUnited States Tax Court · 1982
- Zaentz v. CommissionerUnited States Tax Court · 1988
- Shiosaki v. CommissionerUnited States Tax Court · 1974
- Howard J. Sochurek v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
8 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
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- Speltz v. Comm'rUnited States Tax Court · 2005
- Boyd Gaming Corp. v. CommissionerUnited States Tax Court · 1996
- Bergersen v. CommissionerUnited States Tax Court · 1995
- Hahn v. Comm'rUnited States Tax Court · 1998
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