Santiago v. Commissioner
United States Tax Court
H, a United States citizen employed in Spain as a civilian by the United States Air Force, and a resident of Spain, was married to W, a Spanish citizen who has no United States residence. The marriage ceremony took place outside Spain. The Civil Code of Spain contains comprehensive community property provisions governing the rights and interests of one spouse in the other's earnings.
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H, a United States citizen employed in Spain as a civilian by the United States Air Force, and a resident of Spain, was married to W, a Spanish citizen who has no United States residence. The marriage ceremony took place outside Spain. The Civil Code of Spain contains comprehensive community property provisions governing the rights and interests of one spouse in the other's earnings. Held: Explicit provisions of art. 1325 of the Spanish Civil Code render the community property laws therein inapplicable to couples like H and W, and thus no portion of H's earnings belonged to W under Spanish…
1Opinion of the Court
OPINION
Ratjm, Judge:
The sole issue is whether petitioner was required to report gross income in amounts equal to only one-half of the "gross income that he actually realized. He has defended the manner in which he reported income on his United States tax returns on the theory that Spanish law vests the ownership of one-half of the income of a marital community in each spouse at the time the income is realized, that he was domiciled in Spain during the taxable period in issue, that the Spanish law applied to him by reason of his Spanish domicile, and that half his income therefore belonged to…
2Cases cited10 opinions
- Morgan v. CommissionerSupreme Court of the United States · 1940
- Poe v. SeabornSupreme Court of the United States · 1930
- Helvering v. StuartSupreme Court of the United States · 1942
- United States v. MitchellSupreme Court of the United States · 1971
- District of Columbia v. MurphySupreme Court of the United States · 1941
5 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Solano v. CommissionerUnited States Tax Court · 1974
- Estate of Lepoutre v. CommissionerUnited States Tax Court · 1974
- Hall v. CommissionerUnited States Tax Court · 1978
- Crawford v. United StatesUnited States Court of Claims · 1984
- WestUnited States Court of Claims · 1978
3 more not listed; retrieve them via the Exa API.