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HENNINGSEN v. COMMISSIONER OF INTERNAL REVENUE

No. 7327.

243 F.2d 954 (1957)

Robert A. HENNINGSEN, Petitioner and Cross Respondent, and R. A. and Margaret Henningsen, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent and Cross-Petitioner.

United States Court of Appeals Fourth Circuit.

Decided April 27, 1957.

Attorney(s) appearing for the Case

Charles P. Duffy, Portland, Or. (Carl E. Davidson, Portland, Or., on brief), for petitioners and cross-respondent.

Louise Foster, Atty. Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and I. Henry Kutz, Dept. of Justice, Washington, D. C., on brief) for respondent and cross-petitioner.

Before PARKER, Chief Judge, SOPER, Circuit Judge, and WILLIAMS, District Judge.

SOPER, Circuit Judge.

This case requires a review of a decision of the Tax Court which sustained determinations by the Commissioner of Internal Revenue of a deficiency in income tax of Robert A. Henningsen for the year 1946 and a deficiency in income tax of Robert A. Henningsen and Margaret Henningsen, his wife, for the year 1947. The question in dispute was whether the taxpayers were residents of China or the United States in the taxable years.

Originally...

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