Legal Opinion
White v. Hofferbert
District Court, D. Maryland
Decided February 3, 1950No. Civ. A. 4444PublishedCited by 27 opinions
1Opinion of the Court
CHESNUT, District Judge.
This case concerns the proper amount of liability of Francis White for federal individual income taxes for the years 1943, 1944 and 1945. The taxpayer, in making his returns for those years, excluded from his income the amounts which he had received as salary for personal services from sources without the United States while he was a bona fide resident of foreign countries. The exclusion was based by the taxpayer on the provisions of section 116(a), of the Internal Revenue Code as amended in 1942, 56 Stat. 841, 26 U.S.C.A. § 116(a). But the Commissioner determined a…
2Cases cited12 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- In Re Revocation of Ancillary Letters Testamentary of the Estate of NewcombNew York Court of Appeals · 1908
- District of Columbia v. MurphySupreme Court of the United States · 1941
- Downs v. COMMISSIONER OF INTERNAL REVENUE.Court of Appeals for the Ninth Circuit · 1948
- Swenson v. ThomasCourt of Appeals for the Fifth Circuit · 1947
7 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Glenn Weible and Patricia Weible v. United StatesCourt of Appeals for the Ninth Circuit · 1957
- Howard J. Sochurek v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- Dawson v. CommissionerUnited States Tax Court · 1972
- Seeley v. Commissioner of Internal Revenue. Seeley v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1951
- Jellinek v. CommissionerUnited States Tax Court · 1961
22 more not listed; retrieve them via the Exa API.