Schoneberger v. Commissioner
United States Tax Court
Petitioner, a TWA pilot based in New York and flying primarily international flights, began in April 1974 to spend all his time, insofar as the demands of his employment allowed, in France. Held, a taxpayer must offer "strong proof" of bona fide residency in a foreign country to qualify for an exclusion from gross income under sec. 911(a)(1), which provides that such bona fide residency must be established "to the satisfaction of the Secretary or his delegate."
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Petitioner, a TWA pilot based in New York and flying primarily international flights, began in April 1974 to spend all his time, insofar as the demands of his employment allowed, in France. Held, a taxpayer must offer "strong proof" of bona fide residency in a foreign country to qualify for an exclusion from gross income under sec. 911(a)(1), which provides that such bona fide residency must be established "to the satisfaction of the Secretary or his delegate." Held, further, applying this standard of proof to the circumstances revealed in the record herein, petitioner was a bona fide…
1Opinion of the Court
Tannenwald, Judge:
Respondent determined a deficiency of $8,533.50 in petitioner’s 1975 Federal income tax. The issue for decision is whether petitioner was a bona fide resident of France, entitled to the earned income exclusion of section 911(a)(1),1 during all or any part of the taxable year in question.2
FINDINGS OF FACT
Some of the facts have been stipulated and are found accordingly. The stipulation of facts and the accompanying exhibits are incorporated herein by this reference.
At the time of filing the petition herein, petitioner lived in Paris, France. Petitioner is now, and has always…
2Cases cited29 opinions
- Welch v. HelveringSupreme Court of the United States · 1933
- Jarecki v. G. D. Searle & Co.Supreme Court of the United States · 1961
- Platt v. Union Pacific RailroadSupreme Court of the United States · 1879
- Glenn Weible and Patricia Weible v. United StatesCourt of Appeals for the Ninth Circuit · 1957
- Johnson v. CommissionerUnited States Tax Court · 1946
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3Cited by40 opinions
- Harrington v. CommissionerUnited States Tax Court · 1989
- George H. Jones and Betty A. Jones v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
- Preece v. CommissionerUnited States Tax Court · 1990
- Teruya Bros. v. CommissionerCourt of Appeals for the Ninth Circuit · 2009
- Bergersen v. CommissionerUnited States Tax Court · 1995
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