SCOTT v. UNITED STATES

Nos. 36-66, 64-66.

432 F.2d 1388 (1970)

Frank S. SCOTT, Jr. v. The UNITED STATES. Alvin C. WARNICK and Barbara W. Warnick v. The UNITED STATES.

United States Court of Claims.

October 16, 1970.


Attorney(s) appearing for the Case

Angelo A. Iadarola, Washington, D. C., attorney of record, for plaintiffs. Wilkinson Cragun & Barker and Herbert E. Marks, Washington, D. C., of counsel.

Ira Mark Bloom, Washington, D. C., with whom was Asst. Atty. Gen., Johnnie M. Walters, for defendant. Philip R. Miller, Joseph Kovner and Norman J. Hoffman, Jr., Washington, D. C., of counsel.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS, COLLINS, SKELTON and NICHOLS, Judges.


OPINION

DAVIS, Judge.

In these refund suits the Government requests our approval of an administrative gloss on the concept of "bona fide resident" as it appears in § 911(a) (1) of the Internal Revenue Code, relieving certain Americans of federal income tax on earnings abroad. The separate claims of taxpayers Frank Scott and Alvin and Barbara Warnick1 were consolidated for trial because of similar questions of law and fact...

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