De La Begassiere v. Commissioner
United States Tax Court
Nonresident Alien -- Joint Return -- Sec. 51(b)(2) -- Regs. 111, Sec. 29.211-2 -- Stay Limited by Immigration Laws. -- A mature unemployed nonresident alien, who came to the United States in 1949 to marry a young heiress, who never bothered to apply for a permanent visa until May 1951, who was never in the United States during the last 3 months of 1949, all of 1950, and the first 7 months of 1951 except for 3 brief visits, and who never had any but temporary living quarters…
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Nonresident Alien -- Joint Return -- Sec. 51(b)(2) -- Regs. 111, Sec. 29.211-2 -- Stay Limited by Immigration Laws. -- A mature unemployed nonresident alien, who came to the United States in 1949 to marry a young heiress, who never bothered to apply for a permanent visa until May 1951, who was never in the United States during the last 3 months of 1949, all of 1950, and the first 7 months of 1951 except for 3 brief visits, and who never had any but temporary living quarters in the United States prior to August 1951, has not been shown to have been a resident of the United States during all of…
1Opinion of the Court
OPINION.
Murdock, Judge:
The issue here is whether Joyce was entitled to file a joint return with her husband for the calendar year 1951, and section 51 (b) (2) of the Internal Revenue Code of 1939 makes that depend on whether or not the husband was a nonresident alien during all of the taxable year. The meanings of the words “nonresident” and “resident” depend to some extent upon the context in which they are used and, if in a statute, upon the purpose of the legislation. It is clear from the legislative history of section 51(b) (2) that Congress intended that no joint return should be filed…
2Cases cited5 opinions
- Marsman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Chapman v. CommissionerUnited States Tax Court · 1947
- Patino v. CommissionerUnited States Tax Court · 1949
- Commissioner of Internal Revenue v. PatinoCourt of Appeals for the Fourth Circuit · 1950
- Philippe v. CommissionerUnited States Tax Court · 1956
3Cited by26 opinions
- Howard J. Sochurek v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- Adams v. CommissionerUnited States Tax Court · 1966
- Brittingham v. CommissionerUnited States Tax Court · 1976
- Schoneberger v. CommissionerUnited States Tax Court · 1980
- Sochurek v. CommissionerUnited States Tax Court · 1961
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