Legal Opinion
George H. Jones and Betty A. Jones v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided April 2, 1991No. 90-4322PublishedCited by 22 opinions
1Opinion of the Court
GOLDBERG, Circuit Judge:
In a notice dated December 8, 1987, the Commissioner of Internal Revenue (the “Commissioner”) determined deficiencies in George H. and Betty A. Jones’ (collectively hereinafter referred to as “Taxpayers”) income tax for the taxable years ending December 31, 1981, 1982 and 1983, in the amounts of $7,355, $37,513, and $37,031 respectively. The case was subsequently tried before the tax court. Finding that Jones failed to prove he was a bona fide resident of Japan during the applicable period, the tax court determined deficiencies in Taxpayers’ income tax in the amounts…
2Cases cited10 opinions
- Glenn Weible and Patricia Weible v. United StatesCourt of Appeals for the Ninth Circuit · 1957
- Howard J. Sochurek v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- Downs v. COMMISSIONER OF INTERNAL REVENUE.Court of Appeals for the Ninth Circuit · 1948
- Swenson v. ThomasCourt of Appeals for the Fifth Circuit · 1947
- John T. Lemay and Yvonne P. Lemay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
5 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- Compaq Computer Corporation & Subsidiaries v. CommissionerCourt of Appeals for the Fifth Circuit · 2001
- Vento v. Director of Virgin Islands Bureau of Internal RevenueCourt of Appeals for the Third Circuit · 2013
- Bergersen v. CommissionerCourt of Appeals for the First Circuit · 1997
- Commissioner of IRS v. Estate of Travis L. SandersCourt of Appeals for the Eleventh Circuit · 2016
- Bergersen v. CommissionerUnited States Tax Court · 1995
17 more not listed; retrieve them via the Exa API.