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ESCOBAR v. COMMISSIONER

Docket No. 2777-75.

68 T.C. 304 (1977)

CARMEN R. ESCOBAR, PETITIONER v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 31, 1977.

Attorney(s) appearing for the Case

Joseph H. Guttentag, Stephen A. Nauheim, and Alan M. Schwartz, for the petitioner.

Robert K. Dowd, for the respondent.

OPINION

WILES, Judge:

Respondent determined a $451.41 deficiency in petitioner's 1971 income tax. The sole issue is whether petitioner and members of her family were resident aliens during 1971.1 If they were, petitioner and her husband may file a joint return and claim dependency exemptions for their children and petitioner's mother.

All of the facts were stipulated and...

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