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
Bert J. Schoneberger, Petitioner v. Commissioner of Internal Revenue, Respondent
Schoneberger v. Commissioner
Docket No. 11885-78
United States Tax Court
74 T.C. 1016; 1980 U.S. Tax Ct. LEXIS 84;
August 7, 1980, Filed
Decision will be entered under Rule 155.
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),…
2Cases cited30 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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