Ward v. United States
United States Court of Claims
661 F.2d 226 (1981)
- Written by Daniel Clark, JD
Facts
John Ward (plaintiff), a United States citizen, married Guadalupe Perez Ward, a Mexican citizen. The two lived and got married in Mexico. John and Guadalupe signed a public marriage record in Mexico providing that property acquired during their marriage would be governed under a community-property regime. Later, while still living in Mexico, John formed Wheels West, Inc. under the laws of New Mexico and filed an election to have it taxed as an S corporation. The Internal Revenue Service (IRS) (defendant) determined that Wheels West did not qualify for this treatment because Guadalupe, a nonresident alien, was a shareholder. John disagreed that Guadalupe was a shareholder and sued the IRS in the United States Court of Claims for refunds that he would have been entitled to had the election been respected.
Rule of Law
Issue
Holding and Reasoning (White, J.)
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