Henningsen v. Commissioner
United States Tax Court
1. Held, petitioner, a citizen of the United States, who claims to have been a bona fide resident of China, became a resident of the United States sometime between November 1941 and February 1946, during all of which period he was in the United States. 2. Held, petitioner was not a bona fide resident of a foreign country or countries for the entire year 1946 or 1947, or for a period of at least 2 years before the date in 1947 on which he reestablished his residence in the…
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1. Held, petitioner, a citizen of the United States, who claims to have been a bona fide resident of China, became a resident of the United States sometime between November 1941 and February 1946, during all of which period he was in the United States. 2. Held, petitioner was not a bona fide resident of a foreign country or countries for the entire year 1946 or 1947, or for a period of at least 2 years before the date in 1947 on which he reestablished his residence in the United States. 3. Respondent's imposition of an addition to tax for failure to file a return in 1946, sustained. 4. Held,…
1Opinion of the Court
OPINION.
Van Fossan, Judge:
The main question here is whether the income received by petitioner from sources without the United States during 1946 and 1947 is excluded from taxation pursuant to the provisions of section 116 (a) of the Internal Revenue Code of 1939.1
The parties have stipulated that petitioner, an American citizen, was a bona fide resident of China, within the meaning of the cited statute, from October 1929 until November 1941. In November 1941, petitioner was relieved by Anker and returned to this country pursuant to the agreement he had with Harkson and Anker that they should…
2Cases cited13 opinions
- Avery v. CommissionerSupreme Court of the United States · 1934
- Johnson v. CommissionerUnited States Tax Court · 1946
- Marsman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Commissioner of Internal Revenue v. NubarCourt of Appeals for the Fourth Circuit · 1950
- Marsman v. CommissionerUnited States Tax Court · 1952
8 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- Henningsen v. CommissionerUnited States Tax Court · 1956
- Soltan v. Comm'rUnited States Tax Court · 2010