Downs v. Commissioner
United States Tax Court
1. Petitioner Michael Downs, a citizen of the United States, went to the British Isles in 1942 as an employee of Lockheed Overseas Corporation, to do mechanical work important and essential to the war effort. He landed in the British Isles in July 1942 and remained there until July 1944, when he returned to the United States.
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1. Petitioner Michael Downs, a citizen of the United States, went to the British Isles in 1942 as an employee of Lockheed Overseas Corporation, to do mechanical work important and essential to the war effort. He landed in the British Isles in July 1942 and remained there until July 1944, when he returned to the United States. After disembarking in July 1942, petitioner was first assigned to an R. A. F. base near Liverpool, England, in the capacity of a field and service mechanic. Later he was transferred to Ireland for a short time, after which he was moved from time to time to different air…
1Opinion of the Court
OPINION.
Black, Judge:
There is but one issue in these consolidated proceedings and that is whether the $5,438.50 which the petitioner earned in 1943 while an employee of Lockheed Overseas Corporation is exempt from taxation under the provisions of section 116 of the Internal Revenue Code,1 printed in the margin.
There is no dispute as to the underlying facts in the instant case. The only dispute is as to the ultimate fact. Petitioner contends that on the facts which have been stipulated, and those proved at the hearing, we should find that during the entire year 1943 he was a “bona fide…
Also in this document: Dissent.
2Cases cited2 opinions
- Johnson v. CommissionerUnited States Tax Court · 1946
- Economy Sav. & Loan Co. v. CommissionerUnited States Tax Court · 1945
3Cited by73 opinions
- Sanders v. CommissionerUnited States Tax Court · 1954
- Nelson v. CommissionerUnited States Tax Court · 1958
- Baehre v. CommissionerUnited States Tax Court · 1950
- Sochurek v. CommissionerUnited States Tax Court · 1961
- Chapman v. CommissionerUnited States Tax Court · 1947
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