STALLFORTH v. HELVERING

No. 6345.

77 F.2d 548 (1935)

STALLFORTH v. HELVERING, Commissioner of Internal Revenue.

United States Court of Appeals for the District of Columbia.

Decided April 22, 1935.


Attorney(s) appearing for the Case

G. Kibby Munson, Moultrie Hitt, and Charlton Ogburn, all of Washington, D. C., for petitioner.

Robert H. Jackson, M. B. Leming, Frank J. Wideman, Sewall Key, J. Louis Monarch, and Fred E. Youngman, all of Washington, D. C., for respondent.

Before MARTIN, Chief Justice, and ROBB, VAN ORSDEL, HITZ, and GRONER, Associate Justices.


VAN ORSDEL, Associate Justice.

This appeal is from a decision of the Board of Tax Appeals involving income taxes for the years 1925, 1926, and 1927, in respective amounts of $17,966.21, $29,704.54, and $8,708.75. The sole question presented by the assignment of errors is whether the petitioner while domiciled in the United States, but absent in Europe for period aggregating more than 6 months in each of the years in question, is taxable as a nonresident alien within...

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