TOLEDANO v. C. I. R.

No. 21435.

362 F.2d 243 (1966)

Leon J. TOLEDANO and Esther C. Toledano, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fifth Circuit.

Rehearing Denied August 15, 1966.


Attorney(s) appearing for the Case

deQuincy V. Sutton, Meridian, Miss., for petitioners.

Glen E. Hardy, Atty., Sheldon S. Cohen, Chief Counsel, I.R.S., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Marco Sonnenschein, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before JONES and WISDOM, Circuit Judges, and BREWSTER, District Judge.


JONES, Circuit Judge:

Leon J. Toledano was born in Palestine in 1900. When he was fifteen years of age, he moved to Corsica. He lived alternately in Palestine and Corsica until 1939, when he came to the United States. In 1939 he left the country for Canada and returned under an immigration visa. Toledano was a resident alien from that point throughout the years here in controversy. He was joined by his wife and four children in 1947.

From 1941 until 1945,...

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