Bujol v. Commissioner
United States Tax Court
Mr. Bujol was employed on an oil rig off the coast of the United Arab Emirates. Mr. Bujol's work schedule consisted of a 28-day work period followed by a 28-day rest period. The work period was spent entirely on the rig, and the rest period was spent either at his residence in Louisiana or in transit to or from the rig. Mr. Bujol was required to maintain a residence in the United States, wherein his wife and daughter resided throughout the year at issue.
Read the full summary
Mr. Bujol was employed on an oil rig off the coast of the United Arab Emirates. Mr. Bujol's work schedule consisted of a 28-day work period followed by a 28-day rest period. The work period was spent entirely on the rig, and the rest period was spent either at his residence in Louisiana or in transit to or from the rig. Mr. Bujol was required to maintain a residence in the United States, wherein his wife and daughter resided throughout the year at issue. Held: Mr. Bujol's "abode" remained at his residence in Louisiana; consequently, Mr. Bujol did not have a "tax home" in a foreign country for…
1Opinion of the Court
ROBERT C. AND LANYA H. BUJOL, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Bujol v. Commissioner
Docket No. 2962-86.
United States Tax Court
T.C. Memo 1987-230; 1987 Tax Ct. Memo LEXIS 234; 53 T.C.M. (CCH) 762; T.C.M. (RIA) 87230;
May 5, 1987.
Mr. Bujol was employed on an oil rig off the coast of the United Arab Emirates. Mr. Bujol's work schedule consisted of a 28-day work period followed by a 28-day rest period. The work period was spent entirely on the rig, and the rest period was spent either at his residence in Louisiana or in transit to or from the rig. Mr. Bujol was required…
2Cases cited5 opinions
- Kroll v. CommissionerUnited States Tax Court · 1968
- Mitchell v. CommissionerUnited States Tax Court · 1980
- Daly v. CommissionerUnited States Tax Court · 1979
- Swenson v. ThomasCourt of Appeals for the Fifth Circuit · 1947
- Lee E. Daly and Rosemarie H. Daly v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1981
3Cited by15 opinions
- John T. Lemay and Yvonne P. Lemay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- George H. Jones and Betty A. Jones v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
- Moudy v. CommissionerUnited States Tax Court · 1989
- Ritchie v. CommissionerUnited States Tax Court · 1989
- Adams v. CommissionerUnited States Tax Court · 1989
10 more not listed; retrieve them via the Exa API.