Benfer v. Commissioner
United States Tax Court
Held, under the unique facts and circumstances of this case, petitioner was a bona fide resident of a foreign country and the income earned without the United States during the taxable year is exempt from taxation under the provisions of section 911(a) (1), I.R.C. 1954.
1Opinion of the Court
Tietjens, Judge:
The respondent determined a deficiency in petitioners’ income tax for 1961 in the amount of $8,018.16. The sole issue is whether petitioners were bona fide residents of a foreign country within the meaning of section 911(a) (1), I.R.C. 1954.
On brief, respondent conceded that, for the purposes of this case, Kwajalein, Marshall Islands, is a “foreign country” within the meaning of section 911, sufra. On brief, respondent also conceded petitioners’ alternative issue, viz, that petitioners are entitled to exclude $9,315.06 of their 1961 income under the provisions of section…
2Cases cited9 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
- Nelson v. CommissionerUnited States Tax Court · 1958
- Meals v. United StatesDistrict Court, N.D. California · 1953
4 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- The People Of Saipan v. United States Department Of InteriorCourt of Appeals for the Ninth Circuit · 1974
- Schoneberger v. CommissionerUnited States Tax Court · 1980
- Miller v. CommissionerUnited States Tax Court · 1969
- Scott v. United StatesUnited States Court of Claims · 1970
- Boyd v. CommissionerUnited States Tax Court · 1966
13 more not listed; retrieve them via the Exa API.