DITMAN v. HOFFERBERT

Civ. No. 6918.

136 F.Supp. 542 (1955)

George E. DITMAN v. George HOFFERBERT, Collector of Internal Revenue.

United States District Court D. Maryland, Civil Division.

December 23, 1955.


Attorney(s) appearing for the Case

Harry M. Sachs, Jr., Baltimore, Md., and L. Awalt Weller, Westminster, Md., for plaintiff.

George C. Doub, U. S. Atty., Walter E. Black, Jr., Asst. U. S. Atty., Baltimore, Md., H. Brian Holland, Asst. Atty. Gen., Ethan B. Stroud and Andrew D. Sharpe, Attys., Dept. of Justice, Washington, D. C., for defendant.


THOMSEN, Chief Judge.

The only issue in this suit for the recovery of income taxes is whether plaintiff taxpayer was a bona fide resident of Saudi Arabia during the entire taxable year 1949 within the meaning of Section 116(a), I.R.C. of 1939, as amended by the Revenue Act of 1942, c. 619, 56 Stat. 798, Sec. 148(a), 26 U.S.C.A. § 116, which granted an exemption from federal taxation of earned income received from sources without the United States to "an individual...

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