1. Home
  2. Browse Decisions
  3. F.2d
  4. 335 F.2d
  5. 335 F.2d 231 (1964)
 

C. I. R. v. MATTHEW

No. 20796.

335 F.2d 231 (1964)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. Lyon Tyler MATTHEW et al., Respondents.

United States Court of Appeals Fifth Circuit.

Rehearing Denied October 19, 1964.

Attorney(s) appearing for the Case

Crane C. Hauser, Chief Counsel, Charles S. Casazza, Atty., I. R. S., Louis F. Oberdorfer, Asst. Atty. Gen., John B. Jones, Jr., Acting Asst. Atty. Gen., Meyer Rothwacks, Lee A. Jackson, David O. Walter, Benjamin M. Parker, William A. Geoghagan, Attys., Dept. of Justice, Washington, D. C., for petitioner.

Lucius A. Buck, Horace R. Drew, Jr., Theodore W. Glocker, Jr., Jacksonville, Fla., for respondents.

Before TUTTLE, Chief Judge, BROWN, Circuit Judge, and BREWSTER, District Judge.

JOHN N. BROWN, Circuit Judge.

The question in this case is whether each of the three Taxpayers was a "bona fide resident of a foreign country or countries," 26 U.S.C.A. § 911(a) (1), during the pertinent tax years running from 1956 through 1958. The Tax Court held that each was. 38 T.C. 417. We disagree and reverse.

Taxpayers1 during the years concerned were employees of Pan Am

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