MYERS v. COMMISSIONER OF INTERNAL REVENUE

No. 6019.

180 F.2d 969 (1950)

MYERS v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals Fourth Circuit.

Decided March 28, 1950.


Attorney(s) appearing for the Case

William Taft Feldman, Baltimore, Md. (Albert J. Fleischmann, Baltimore, Md., on brief) for petitioner.

George D. Webster, Special Assistant to the Attorney General (Theron Lamar Caudle, Assistant Attorney General; Ellis N. Slack and A. F. Prescott, Special Assistants to the Attorney General, on brief) for respondent.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.


DOBIE, Circuit Judge.

This is a petition to review a decision of the Tax Court of the United States that petitioner, O'Kelly W. Myers, for the year 1943, was not entitled to the benefits of Section 116(a) of the Internal Revenue Code, 26 U.S.C.A. § 116(a), which grants an exemption from federal taxation of earned income received from sources without the United States to "an individual citizen * * * who establishes * * * that he is a bona fide resident of a foreign...

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