STURGIS v. COMMISSIONER

Docket No. 20898.

10 T.C.M. 136 (1951)

Nelson H. Sturgis, Jr. v. Commissioner.

United States Tax Court.

Entered January 30, 1951.


Attorney(s) appearing for the Case

Oliver A. Wyman, Esq., 31 Milk St., Boston 9, Mass., for the petitioner. Joseph Landis, Esq., for the respondent.


Memorandum Findings of Fact and Opinion

HARRON, Judge:

The Commissioner originally determined a deficiency in income tax for the year 1944 in the amount of $1,909.54. Increase in the amount of the deficiency has been claimed by the respondent under section 272(e) of the Code.

The issues in this proceeding are (1) whether or not the petitioner was a bona fide resident of Iran during the entire year of 1944, and (2) if the petitioner was not...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases