HAMER v. COMMISSIONER

Docket No. 42594.

22 T.C. 343 (1954)

BURLIN B. HAMER AND MARJORIE A. HAMER, PETITIONERS, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Filed May 17, 1954.


Attorney(s) appearing for the Case

Edmund L. Browning, Jr., Esq., for the petitioners.

George C. Lea, Esq., for the respondent.


Respondent determined a deficiency in income taxes of petitioners for the taxable year 1948 in the amount of $2,796.04. The sole issue presented is whether petitioners were, during 1948, bona fide residents of China within the purview of the taxing statute.

FINDINGS OF FACT.

The facts which were stipulated are so found, and, by this reference, made a part hereof. Additional facts found were adduced by oral testimony...

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