Frank S. Scott, Jr. v. The United States. Alvin C. Warnick and Barbara W. Warnick v. The United States

OPINION

DAVIS, Judge.

In these refund suits the Government requests our approval of an administrative gloss on the concept of “bona fide resident” as it appears in § 911(a) (1) of the Internal Revenue Code, relieving certain Americans of federal income tax on earnings abroad. The separate claims of taxpayers Frank Scott and Alvin and Barbara Warnick1 were consolidated for trial because of similar questions of law and fact. From the trial commissioner’s decision for the taxpayers, the Government seeks review.2 Both parties accept the commissioner’s basic findings of fact. However, the Government…