Laughlin v. Commissioner
United States Tax Court
Citizen Resident of Foreign Country -- Exclusion of Income from Sources Without the United States -- Returned to United States on Termination of Foreign Assignment and Termination of Employment -- Sec. 116 (a) (1). -- A citizen residing in foreign countries for several years as an employee of U. N. R. R. A. had her foreign assignment terminated in December 1947 and obtained an assignment to the United States to which she desired to return for necessary medical treatment.
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Citizen Resident of Foreign Country -- Exclusion of Income from Sources Without the United States -- Returned to United States on Termination of Foreign Assignment and Termination of Employment -- Sec. 116 (a) (1). -- A citizen residing in foreign countries for several years as an employee of U. N. R. R. A. had her foreign assignment terminated in December 1947 and obtained an assignment to the United States to which she desired to return for necessary medical treatment. She returned, had the treatment, and her employment by U. N. R. R. A. was permanently terminated on January 31, 1948. She…
1Opinion of the Court
Anne Laughlin, Petitioner, v. Commissioner of Internal Revenue, Respondent
Laughlin v. Commissioner
Docket No. 55624
United States Tax Court
27 T.C. 23; 1956 U.S. Tax Ct. LEXIS 69;
October 16, 1956, Filed
Decision will be entered under Rule 50.
Citizen Resident of Foreign Country -- Exclusion of Income from Sources Without the United States -- Returned to United States on Termination of Foreign Assignment and Termination of Employment -- Sec. 116 (a) (1). -- A citizen residing in foreign countries for several years as an employee of U. N. R. R. A. had her foreign assignment terminated in December…
2Cases cited6 opinions
- Baehre v. CommissionerUnited States Tax Court · 1950
- Seeley v. Commissioner of Internal Revenue. Seeley v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1951
- Seeley v. CommissionerUnited States Tax Court · 1950
- Laughlin v. CommissionerUnited States Tax Court · 1956
- Wood v. United StatesUnited States Court of Claims · 1952
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