Legal Opinion
Howard J. Sochurek v. Commissioner of Internal Revenue
Court of Appeals for the Seventh Circuit
Decided March 1, 1962No. 13450_1PublishedCited by 62 opinions
1Opinion of the Court
HASTINGS, Chief Judge.
Petitioner, Howard Sochurek (taxpayer), seeks review of a decision of the Tax Court entered June 8, 1961. By its decision, the Tax Court affirmed the Commissioner’s determination that taxpayer was not a bona fide resident of a foreign ■country or countries for a period including all of 1954 within the meaning of section 911(a) (1) of the Internal Revenue Code of 1954, Title 26 U.S.C.A., 1 and therefore is not entitled to exclude from gross income the compensation received by him during 1954 from Life and Time, Inc.
The following statement is based upon the findings of…
2Cases cited30 opinions
- Bogardus v. CommissionerSupreme Court of the United States · 1937
- Armour & Co. v. Wilson & Co., Inc.Court of Appeals for the Seventh Circuit · 1960
- Glenn Weible and Patricia Weible v. United StatesCourt of Appeals for the Ninth Circuit · 1957
- Johnson v. CommissionerUnited States Tax Court · 1946
- Downs v. COMMISSIONER OF INTERNAL REVENUE.Court of Appeals for the Ninth Circuit · 1948
25 more not listed; retrieve them via the Exa API.
3Cited by62 opinions
- Schoneberger v. CommissionerUnited States Tax Court · 1980
- Dawson v. CommissionerUnited States Tax Court · 1972
- Vento v. Director of Virgin Islands Bureau of Internal RevenueCourt of Appeals for the Third Circuit · 2013
- Bergersen v. CommissionerCourt of Appeals for the First Circuit · 1997
- George H. Jones and Betty A. Jones v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
57 more not listed; retrieve them via the Exa API.