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YING v. C.I.R.

Nos. 930, 977, Dockets 93-4155, 93-4185.

25 F.3d 84 (1994)

Edward YING, Petitioner-Appellee, Cross-Appellant, and Felilu Ying, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant, Cross-Appellee.

United States Court of Appeals, Second Circuit.

Decided May 24, 1994.

Attorney(s) appearing for the Case

Charles Bricken, U.S. Dept. of Justice, Tax Div., Washington, DC (Michael L. Paup, Acting Asst. Atty. Gen., Gary R. Allen, Ernest J. Brown, of counsel), for respondent-appellant, cross-appellee.

Jared J. Scharf, White Plains, NY (Morton A. Smith, Vincent R. Barella, Hall, Dickler, Lawler, Kent & Friedman, White Plains, NY, of counsel), for petitioner-appellee, cross-appellant Edward Ying and for petitioner-appellee Felilu Ying.

Before: WINTER and PRATT, Circuit Judges, and WARD, District Judge.

GEORGE C. PRATT, Circuit Judge:

This case arises out of different income tax treatments of a husband and a wife, both of whom were permanent resident aliens in the United States. The United States Tax Court, Laurence J. Whalen, Judge, held that the husband was ineligible for a tax exemption under § 893 of the Internal Revenue Code ("IRC"), because he had filed a waiver under § 247(b) of the Immigration and Nationality Act ("INA"), but that the wife...

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