WHITE v. HOFFERBERT

Civ. A. No. 4444.

88 F.Supp. 457 (1950)

WHITE v. HOFFERBERT, Collector of Internal Revenue.

United States District Court D. Maryland.

February 3, 1950.


Attorney(s) appearing for the Case

Robert W. Williams, Baltimore, Md. (Ober, Williams, Grimes & Stinson, Baltimore, Md.) for plaintiff.

Bernard J. Flynn, U. S. Atty., Frederick J. Green, Jr., Asst. U. S. Atty., Baltimore, Md., Theron Lamar Caudle, Asst. Atty. Gen., Andrew D. Sharpe, John W. Fisher, Spec. Assts. to Atty. Gen., for defendant.


CHESNUT, District Judge.

This case concerns the proper amount of liability of Francis White for federal individual income taxes for the years 1943, 1944 and 1945. The taxpayer, in making his returns for those years, excluded from his income the amounts which he had received as salary for personal services from sources without the United States while he was a bona fide resident of foreign countries. The exclusion was based...

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