Schinasi v. Commissioner
United States Tax Court
The petitioner's wife was a nonresident alien for over 3 months in 1966. Sec. 6013(a)(1), I.R.C. 1954, provides that a joint return may not be filed by an individual who was a nonresident alien for any part of the taxable year. Held, such provision does not violate the due process clause of the fifth amendment to the Constitution.
1Opinion of the Court
OPINION
Simpson, Judge:
The respondent determined a deficiency of $203.72 in the petitioner’s income tax for the taxable year 1966. The issue for decision is whether section 6013(a) (1) of the Internal Revenue Code of 19541 violates the due process clause of the fifth amendment to the Constitution. Such section provides that a joint return cannot be filed by an individual who was a nonresident alien for any part of the taxable year.
All the facts have been stipulated, and those facts are so found.
The petitioner is an individual who resided in Chicago, Ill., at the time the petition was filed in…
2Cases cited7 opinions
- Barclay & Co. v. EdwardsSupreme Court of the United States · 1925
- Palmer v. CommissionerUnited States Tax Court · 1969
- De La Begassiere v. CommissionerUnited States Tax Court · 1959
- Barr v. CommissionerUnited States Tax Court · 1969
- Neeman v. CommissionerUnited States Tax Court · 1956
2 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Hofstetter v. CommissionerUnited States Tax Court · 1992
- Peppiatt v. CommissionerUnited States Tax Court · 1978
- United States v. KhanDistrict Court, E.D. Pennsylvania · 1971
- Bhargava v. CommissionerUnited States Tax Court · 1978
- Ferguson v. CommissionerUnited States Tax Court · 1976
4 more not listed; retrieve them via the Exa API.