Crawford v. United States

OPINION

MAYER, Judge.

Plaintiff Crawford seeks a refund of federal income taxes because the community property laws of France required him to allocate half his income to his non-resident alien wife and entitled him to reduce his reportable income by half.

FACTS

Plaintiff is a United States citizen married to a Swedish citizen. Having met in Paris as students, they were married in Sweden on June 6, 1962. No pre-nuptial agreement was executed. After a month together in Europe, plaintiff returned alone to New York in July of 1962 to continue his studies as a second year law student. His wife joined…