Nico v. Commissioner
United States Tax Court
In April 1971 petitioners, Philippine nationals, moved from Manila to San Francisco, and 4 months later moved on to New York City where they remained through the rest of 1971. Held, as dual-status (nonresident and resident) aliens petitioners were not entitled to file a joint return or use the standard deduction.
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In April 1971 petitioners, Philippine nationals, moved from Manila to San Francisco, and 4 months later moved on to New York City where they remained through the rest of 1971. Held, as dual-status (nonresident and resident) aliens petitioners were not entitled to file a joint return or use the standard deduction. Held, further, petitioners are not entitled to deduct their moving expenses from Manila to San Francisco because, on the facts, San Francisco was petitioners' new principal place of work but they failed to remain there the required 39 weeks (sec. 217(c)(2)). Held, further, on the…
1Opinion of the Court
Hall, Judge:
Respondent determined the following deficiencies in petitioners’ income tax for 1971:
Severino R. Nico Teresita V. Nico
$150.92 $303.81
The issues for decision are:(1) Whether petitioners are entitled to file a joint return for their year of entry into the United States.(2) Whether petitioners are entitled to use the standard deduction for their year of entry into the United States.(3) Whether petitioners are entitled to a deduction for their moving expenses incurred in their move from Manila, Philippines, to San Francisco, Calif.(4) Whether respondent correctly computed petitioners’…
2Cases cited12 opinions
- United States v. BessSupreme Court of the United States · 1958
- Koshland v. HelveringSupreme Court of the United States · 1936
- United States v. MalcolmSupreme Court of the United States · 1931
- Estate of Lang v. CommissionerUnited States Tax Court · 1975
- Jones v. CommissionerUnited States Tax Court · 1970
7 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- Newman v. CommissionerUnited States Tax Court · 1977
- Estate of Petschek v. CommissionerUnited States Tax Court · 1983
- Severino R. Nico, Jr. And Teresita v. Nico v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1977
- Inverworld, Ltd. v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1992
- Dunaway v. Comm'rUnited States Tax Court · 2005
26 more not listed; retrieve them via the Exa API.