Legal Opinion
Myers v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided March 28, 1950No. 6019_1PublishedCited by 28 opinions
1Opinion of the Court
DOBIE, Circuit Judge.
This is a petition to review a decision of the Tax Court of the United States that petitioner, O’Kelly W. Myers, for the year 1943, was not entitled to the benefits of Section 116(a) of the Internal Revenue Code, 26 U.S.C.A. § 116(a), which grants an exemption from federal taxation of earned income received from sources without the United States to “an individual citizen * * * who establishes * * * that he is a bona fide resident of a foreign country * * * during the entire taxable year”.
It is undisputed that petitioner was a citizen of the United States, and that the…
2Cases cited8 opinions
- In Re Revocation of Ancillary Letters Testamentary of the Estate of NewcombNew York Court of Appeals · 1908
- Johnson v. CommissionerUnited States Tax Court · 1946
- Downs v. COMMISSIONER OF INTERNAL REVENUE.Court of Appeals for the Ninth Circuit · 1948
- Swenson v. ThomasCourt of Appeals for the Fifth Circuit · 1947
- Commissioner of Internal Revenue v. SwentCourt of Appeals for the Fourth Circuit · 1946
3 more not listed; retrieve them via the Exa API.
3Cited by28 opinions
- Glenn Weible and Patricia Weible v. United StatesCourt of Appeals for the Ninth Circuit · 1957
- Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, AndCourt of Appeals for the Fourth Circuit · 1957
- Howard J. Sochurek v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- Commissioner of Internal Revenue v. NubarCourt of Appeals for the Fourth Circuit · 1950
- Fagiano v. Police Board of City of ChicagoIllinois Supreme Court · 1983
23 more not listed; retrieve them via the Exa API.