Stierhout v. Commissioner
United States Tax Court
1. Held, the respondent, not otherwise barred, may claim a deficiency in the amount of refunded taxes which had been collected under the pay as you go system. 2. Held, further, petitioner was a bona fide resident of a foreign country during 1947 within the meaning of section 116 (a) of the Internal Revenue Code of 1939.
1Opinion of the Court
OPINION.
Ajeujndell, Judge:
This case presents two issues, first, whether the Commissioner may determine a deficiency in the amount of refunded taxes that had originally been collected, almost entirely, by withholding ; and second, whether the petitioner was a bona fide resident of a foreign country for the year 1947 within the meaning of section 116 (a) (l)1 of the Internal Revenue Code of 1939, so as to claim the benefit of that section which exempts income earned abroad from taxation.
The first question, we think, must be decided for the respondent. Our findings show that the petitioner had…
2Cases cited11 opinions
- Johnson v. CommissionerUnited States Tax Court · 1946
- Downs v. CommissionerUnited States Tax Court · 1946
- Downs v. COMMISSIONER OF INTERNAL REVENUE.Court of Appeals for the Ninth Circuit · 1948
- Warren v. CommissionerUnited States Tax Court · 1949
- Baehre v. CommissionerUnited States Tax Court · 1950
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3Cited by15 opinions
- Howard J. Sochurek v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- Nelson v. CommissionerUnited States Tax Court · 1958
- Adams v. CommissionerUnited States Tax Court · 1966
- Sochurek v. CommissionerUnited States Tax Court · 1961
- McCurnin v. CommissionerUnited States Tax Court · 1958
10 more not listed; retrieve them via the Exa API.