Legal Opinion
John T. Lemay and Yvonne P. Lemay v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided February 4, 1988No. 87-4594PublishedCited by 40 opinions
1Opinion of the Court
JOHNSON, Circuit Judge:
Petitioners John T. and Yvonne P. Lemay filed a petition in the United States Tax Court seeking redetermination of the deficiencies determined by the Commissioner of Internal Revenue in their joint federal income taxes for 1981 and 1982. The dis-positive issue addressed by the tax court was whether, during the period John T. Lemay was in Tunisia in 1982, he established a “tax home” in Tunisia within the meaning of 26 U.S.C. § 911(d)(3) so as to entitle the Lemays to a foreign earned income exclusion. Because we agree with the tax court that Lemay’s “abode” remained in…
2Cases cited6 opinions
- United States v. Ada Belle Winthrop, Individually and as Under the Will of Guy L. Winthrop, DeceasedCourt of Appeals for the Fifth Circuit · 1969
- Meade A. Carpenter, Jr. v. United StatesCourt of Appeals for the Fifth Circuit · 1974
- Bujol v. CommissionerUnited States Tax Court · 1987
- Darden v. CommissionerUnited States Tax Court · 1987
- John R. And Margaret M. Masline v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1972
1 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Specking v. Comm'rUnited States Tax Court · 2001
- 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
- Cobb v. CommissionerUnited States Tax Court · 1991
- Acone v. Comm'rUnited States Tax Court · 2017
35 more not listed; retrieve them via the Exa API.