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NICO v. C. I. R.

No. 95, Docket 77-4090.

565 F.2d 1234 (1977)

Severino R. NICO, Jr. and Teresita V. Nico, Petitioners-Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee.

United States Court of Appeals, Second Circuit.

Decided November 15, 1977.

Attorney(s) appearing for the Case

Severino R. Nico, Jr. and Teresita V. Nico, pro se.

William A. Friedlander, Atty., Tax Div., Dept. of Justice, Washington, D.C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Leonard J. Henzke, Jr., Attys., Tax Div., Dept. of Justice, Washington, D.C.), for respondent-appellee.

Before MULLIGAN and TIMBERS, Circuit Judges, and BONSAL, District Judge.

MULLIGAN, Circuit Judge:

Appellants Severino Nico, and his wife, Teresita Nico were Philippine nationals who came to the United States in May, 1971. It is conceded that no income earned by either prior to their residency in the United States is taxable here. The issue is the proper computation of the tax on their income earned in the United States after they assumed residency here. This appeal is from a decision of the United States Tax Court and involves their liability...

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