Legal Opinion
Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, And
Court of Appeals for the Fourth Circuit
Decided April 27, 1957No. 7327PublishedCited by 68 opinions
1Opinion of the Court
SOPER, Circuit Judge.
This case requires a review of a decision of the Tax Court which sustained determinations by the Commissioner of Internal Revenue of a deficiency in income tax of Robert A. Henningsen for the year 1946 and a deficiency in income tax of Robert A. Henningsen and Margaret Henningsen, his wife, for the year 1947. The question in dispute was whether the taxpayers were residents of China or the United States in the taxable years.
Originally the Commissioner determined a deficiency for the year 1946 in the sum of $73,677.25 and also an addition to the tax for failure of the…
2Cases cited11 opinions
- Marsman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
- Commissioner of Internal Revenue v. NubarCourt of Appeals for the Fourth Circuit · 1950
- P. Dougherty Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1946
- Sabatini v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1938
- Helvering v. Edison Securities CorporationCourt of Appeals for the Fourth Circuit · 1935
6 more not listed; retrieve them via the Exa API.
3Cited by68 opinions
- Law v. CommissionerUnited States Tax Court · 1985
- Downing v. Comm'rUnited States Tax Court · 2002
- Adams v. CommissionerUnited States Tax Court · 1966
- Brittingham v. CommissionerUnited States Tax Court · 1976
- Herald A. O'Neill and G. Evelyn O'neill, His Wife v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1959
63 more not listed; retrieve them via the Exa API.