Dawson v. Commissioner
United States Tax Court
T, an American citizen employed by an American corporation and residing in the United States, was notified that he would be transferred to Australia, and was placed on the payroll of his employer's Australian subsidiary on Dec. 30, 1965. In anticipation of the transfer, he and his family left the United States (Hawaii) on Dec. 27, 1965. However, as a result of several personal stopovers, he did not arrive in Australia until Jan. 3, 1966. He reported for work on that day.
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T, an American citizen employed by an American corporation and residing in the United States, was notified that he would be transferred to Australia, and was placed on the payroll of his employer's Australian subsidiary on Dec. 30, 1965. In anticipation of the transfer, he and his family left the United States (Hawaii) on Dec. 27, 1965. However, as a result of several personal stopovers, he did not arrive in Australia until Jan. 3, 1966. He reported for work on that day. Dec. 31, 1965, and Jan. 1 and 2, 1966, were holidays in Australia. He and his family intended to make their home in…
1Opinion of the Court
OPINION
Baum, Judge:
In order for petitioner to qualify for the exclusion provided in section 911(a) (1), I.B.C. 1954,2 he must establish not only that he was a bona fide resident of Australia, but also that his period of bona fide residence included “an entire taxable year.” The Government contends that petitioner is not entitled to the exclusion on both grounds. We hold that he has satisfactorily carried his burden on the first point, but that he cannot prevail on the second.
1. Bona fide residence is primarily a question of fact, and it is, therefore, difficult to reconcile the many cases in…
2Cases cited11 opinions
- National Carbide Corp. v. CommissionerSupreme Court of the United States · 1949
- Howard J. Sochurek v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- Swenson v. ThomasCourt of Appeals for the Fifth Circuit · 1947
- Nelson v. CommissionerUnited States Tax Court · 1958
- White v. HofferbertDistrict Court, D. Maryland · 1950
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3Cited by35 opinions
- Schoneberger v. CommissionerUnited States Tax Court · 1980
- Byrne v. CommissionerUnited States Tax Court · 1988
- George H. Jones and Betty A. Jones v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1991
- Bergersen v. CommissionerUnited States Tax Court · 1995
- Estate of Roodner v. CommissionerUnited States Tax Court · 1975
30 more not listed; retrieve them via the Exa API.