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close of the taxable year. See secs. 6013(d)(1)(A), 7703(a)(1).
Though petitioner contends that he is entitled to claim
married, filing jointly status for the 1990 taxable year based on
at least one of his marriages, he has also argued that his second
marriage, which took place in China on November 11, 1990, was not
legitimate. Petitioner stated that he married Zong Yan Yu on
November 11, 1990, but conceded that he was not sure that the
marriage was valid because his divorce from Yu Fang Wang did not
become final until November 12, 1990. In addition, petitioner
stated in his original petition, filed with this Court on January
29, 1993: “Lai Fong Lee’s family bribed the marriage officer for
a fake marriage [between petitioner and Zong Yan Yu] which was
against the laws of China.” Petitioner also testified as follows
at the trial on January 30, 1998: “I have a decree now that says
we [petitioner and Zong Yan Yu] were never married”.
In any event, section 6013(a)(1) provides that no joint
return shall be made if either spouse at any time during the
taxable year is a nonresident alien. According to petitioner’s
testimony, Zong Yan Yu did not reside in the United States during
the 1990 taxable year. In addition, petitioner conceded that
Zong Yan Yu did not execute a joint income tax return for the
1990 taxable year. Therefore, based on the record, we hold that
petitioner is not entitled to claim married, filing jointly
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