Young v. Commissioner
United States Tax Court
H traveled to India to work on a television production show and became a bona fide resident of that country in late 1966 or early 1967. W joined H in India in July 1967. H and W took enough clothing and personal effects with them for an indefinite period, retaining a condominium and car in California.
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H traveled to India to work on a television production show and became a bona fide resident of that country in late 1966 or early 1967. W joined H in India in July 1967. H and W took enough clothing and personal effects with them for an indefinite period, retaining a condominium and car in California. On a business trip, H and W returned to the United States in September 1967. While in the United States the televison show was cancelled and H lost his job with the production company. H remained in the United States until July 1968, when he went to Japan to work. Held, H was not a bona fide…
1Opinion of the Court
DANEEN L. YOUNG, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
JOHN C. SIDDALL, Petitioner v. COMMISSIONER OF INTERNAL REVENUE, Respondent
Young v. Commissioner
Docket Nos. 3117-72, 3217-72.
United States Tax Court
T.C. Memo 1974-99; 1974 Tax Ct. Memo LEXIS 221; 33 T.C.M. (CCH) 488; T.C.M. (RIA) 74099;
April 22, 1974, Filed
H traveled to India to work on a television production show and became a bona fide resident of that country in late 1966 or early 1967. W joined H in India in July 1967. H and W took enough clothing and personal effects with them for an indefinite period, retaining a…
2Cases cited7 opinions
- TEXAS v. FLORIDA Et Al.Supreme Court of the United States · 1939
- Smith v. SmithCalifornia Supreme Court · 1955
- Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, AndCourt of Appeals for the Fourth Circuit · 1957
- Lord v. CommissionerUnited States Tax Court · 1973
- Carpenter v. United StatesDistrict Court, N.D. Texas · 1972
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