Weeks v. Commissioner
United States Tax Court
1. The petitioner, a citizen of the United States, went to Iran under a contract of employment for an indefinite period, the employment being subject to termination at the will of the employer. The employer provided room, board, and transportation. The petitioner intended to remain in Iran for only the time required by his employment. He maintained a home for his wife and family in the United States during his absence.
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1. The petitioner, a citizen of the United States, went to Iran under a contract of employment for an indefinite period, the employment being subject to termination at the will of the employer. The employer provided room, board, and transportation. The petitioner intended to remain in Iran for only the time required by his employment. He maintained a home for his wife and family in the United States during his absence. Held, that the petitioner was not a "resident" of Iran so as to warrant exclusion of the income he received for services performed there, from his gross income, under section…
1Opinion of the Court
OFINION.
HarRON, Judge:
The primary issue in this proceeding is whether or not the petitioner was a bona fide resident of Iran during the entire year 1944. If, as the petitioner alleges, he was a bona fide resident of Iran throughout 1944, he is exempt from income tax on income which he earned without the United States during that year under section 116 (a) of the Internal Revenue Code. However, if the contention of the respondent is correct and the petitioner was not a bona fide resident of Iran, he is taxable on such income.
In prior cases, we have discussed the legislative history of section…
2Cases cited9 opinions
- Penn Mutual Life Insurance v. LedererSupreme Court of the United States · 1920
- Johnson v. CommissionerUnited States Tax Court · 1946
- Downs v. CommissionerUnited States Tax Court · 1946
- Mutual Benefit Life Ins. v. HeroldDistrict Court, D. New Jersey · 1912
- Baehre v. CommissionerUnited States Tax Court · 1950
4 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Nelson v. CommissionerUnited States Tax Court · 1958
- Sochurek v. CommissionerUnited States Tax Court · 1961
- Jellinek v. CommissionerUnited States Tax Court · 1961
- Bowers v. CommissionerUnited States Tax Court · 1955
- Meals v. United StatesDistrict Court, N.D. California · 1953
15 more not listed; retrieve them via the Exa API.