Johnson v. Commissioner
United States Tax Court
The petitioner, a citizen of the United States, went to Greenland in March 1942 to work as a mechanic under a contract for not more than a year, but intending to stay until the job was completed and then to continue to work wherever the company's work was. He remained for more than two years, entering, on February 25, 1943, into a second contract for not more than six months work and providing for a $ 500 bonus if he remained that long.
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The petitioner, a citizen of the United States, went to Greenland in March 1942 to work as a mechanic under a contract for not more than a year, but intending to stay until the job was completed and then to continue to work wherever the company's work was. He remained for more than two years, entering, on February 25, 1943, into a second contract for not more than six months work and providing for a $ 500 bonus if he remained that long. In the second contract he was described as "of Duluth, Minn." He lived in barracks and was supplied his food and lodging without cost. Both contracts provided…
1Opinion of the Court
OPINION.
Disney, Judge-.
The question which arises from the facts above found, is whether the petitioner was throughout 1943 a bona fide resident of Greenland under the language of section 116 (a) of the Internal Revenue Code as amended by section 148 (a), Revenue Act of 1942,1 so as to be entitled to exemption from taxes on his earnings in Greenland.
Prior to 1943 and the amendment of the statute, the test as to taxa-bility of such income was whether the taxpayer was, for more than six months of the year, a bona fide nonresident of the United States. Under that language it was long the view of…
2Cases cited6 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Pacific Co. v. JohnsonSupreme Court of the United States · 1932
- Wright v. Georgia Railroad & Banking Co.Supreme Court of the United States · 1910
- United States v. BennettSupreme Court of the United States · 1914
- O'Hara v. CommissionerUnited States Tax Court · 1946
1 more not listed; retrieve them via the Exa API.
3Cited by95 opinions
- Downs v. CommissionerUnited States Tax Court · 1946
- Howard J. Sochurek v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- Nelson v. CommissionerUnited States Tax Court · 1958
- Baehre v. CommissionerUnited States Tax Court · 1950
- Schoneberger v. CommissionerUnited States Tax Court · 1980
90 more not listed; retrieve them via the Exa API.