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ADELEKE v. COMMISSIONER

Docket No. 7615-79.

41 T.C.M. 267 (1980)

T.C. Memo. 1980-479

Joel and Catherine A. Adeleke v. Commissioner.

United States Tax Court.

Filed October 27, 1980.

Attorney(s) appearing for the Case

George F. Saunders, 610 National Foundation, West Bldg., Oklahoma City, Okla., for the petitioners. Robyn R. Jones, for the respondent.

Memorandum Findings of Fact and Opinion

NIMS, Judge:

Respondent determined a deficiency of $160 in petitioners' income tax for the year 1975. The issue for our decision is whether the requirements contained in sec. 152(b)(3)1 are constitutional.

Findings of Fact

At the time the petition herein was filed, petitioners resided in El Dorado, Arkansas.

During the year 1975, petitioners were resident aliens...

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