Legal Opinion
Meade A. Carpenter, Jr. v. United States
Court of Appeals for the Fifth Circuit
Decided June 3, 1974No. 73-1420PublishedCited by 30 opinions
1Opinion of the Court
SIMPSON, Circuit Judge:
We review a judgment below for the taxpayer in an income tax refund suit. The taxes were paid after the Commissioner of Internal Revenue assessed a deficiency for the calendar year 1964. Carpenter v. United States, N.D.Tex. 1972, 348 F.Supp. 179. Upon our finding that the district court incorrectly determined taxpayer to have been a resident of a foreign country for the period in question, we reverse.
THE FACTS
Meade A. Carpenter, Jr., the appellee, is a retired petroleum engineer. He spent a major portion of the years from 1954 through 1964 working in the Middle East at…
2Cases cited10 opinions
- Dixon v. United StatesSupreme Court of the United States · 1965
- United States v. Clark Eugene HeffnerCourt of Appeals for the Fourth Circuit · 1970
- United States v. Ada Belle Winthrop, Individually and as Under the Will of Guy L. Winthrop, DeceasedCourt of Appeals for the Fifth Circuit · 1969
- Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, AndCourt of Appeals for the Fourth Circuit · 1957
- Marsman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
5 more not listed; retrieve them via the Exa API.
3Cited by30 opinions
- Cwt Farms, Inc. And Cwt International, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Eleventh Circuit · 1985
- Miller v. CommissionerUnited States Tax Court · 2000
- Capitol Fed. Sav. & Loan Ass'n v. CommissionerUnited States Tax Court · 1991
- CWT Farms, Inc. v. CommissionerUnited States Tax Court · 1982
- Lecroy Research Systems Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
25 more not listed; retrieve them via the Exa API.