Mary A. MARSMAN, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
United States Court of Appeals Fourth Circuit.https://leagle.com/images/logo.png
Argued October 7, 1954.
Decided October 8, 1954.
Attorney(s) appearing for the Case
Seymour S. Mintz, Washington, D. C. (Herbert W. Clark, San Francisco, Cal., Nelson T. Hartson, William T. Plumb, Jr., Washington, D. C., Leon F. DeFremery, Clarence E. Musto, Richard J. Archer, Morrison, Hohfeld, Foerster, Shuman & Clark, San Francisco, Cal., and Hogan & Hartson, Washington, D. C., on the brief), for petitioner.
Louise Foster, Sp. Asst. to the Atty. Gen. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack and Lee A. Jackson, Sp. Assts. to the Atty. Gen., on the brief), for respondent.
Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.
United States Court of Appeals Fourth Circuit.
PER CURIAM.
We had occasion to consider the facts of this case on the appeal of the taxpayer in Marsman v. C. I. R., 4 Cir., 205 F.2d 335. We there held that Mary A. Marsman, a citizen of the Commonwealth of the Philippines, was a resident of the United States during the period from September 22, 1940 to December 31, 1941; and that she was liable for the United States income tax for the year 1940 on so much of one-half of the undistributed...
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