Friedman v. Commissioner
United States Tax Court
1. Petitioner, formerly a citizen of France, came to the United States in 1950 and established a residence in New York City. In April 1952 she departed for French Morocco under an overseas employment contract with a firm which was constructing a project there on behalf of the United States Government.
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1. Petitioner, formerly a citizen of France, came to the United States in 1950 and established a residence in New York City. In April 1952 she departed for French Morocco under an overseas employment contract with a firm which was constructing a project there on behalf of the United States Government. Prior to her departure, petitioner applied for and received a permit from the Immigration and Naturalization Service to reenter the United States as a nonquota immigrant at any time within 1 year. Prior to the expiration of this permit on January 7, 1953, she applied for and received an…
1Opinion of the Court
Josette J. F. Verrier Friedman, Petitioner, v. Commissioner of Internal Revenue, Respondent
Friedman v. Commissioner
Docket No. 81516
United States Tax Court
37 T.C. 539; 1961 U.S. Tax Ct. LEXIS 8;
December 22, 1961, Filed
Decision will be entered under Rule 50.
1. Petitioner, formerly a citizen of France, came to the United States in 1950 and established a residence in New York City. In April 1952 she departed for French Morocco under an overseas employment contract with a firm which was constructing a project there on behalf of the United States Government. Prior to her departure, petitioner…
2Cases cited25 opinions
- Commissioner v. FlowersSupreme Court of the United States · 1946
- Peurifoy v. CommissionerSupreme Court of the United States · 1958
- Commissioner of Internal Revenue v. James E. Peurifoy, Paul v. Stines and Betty O. Stines, John S. Hall and Doris D. HallCourt of Appeals for the Fourth Circuit · 1958
- Schurer v. CommissionerUnited States Tax Court · 1944
- Johnson v. CommissionerUnited States Tax Court · 1946
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