Swenson v. Thomas

ATWELL, District Judge.

Summarizing the facts stipulated and the brief oral testimony, it is sufficient to say that plaintiff was a resident of El Campo, Texas, and an employee of the Geophysical Service, Inc. As such employee he was sent to different foreign countries to make explorations and investigations. His absence and right of entry was noted and guaranteed by regularly issued passports.

The amount in controversy was paid under what is known as the 1942 amendment of Sec. 116 (a) of the Internal Revenue Code, 26 U.S.C.A. Int.Rev.Code, § 116 (a), for the taxable years 1943 and 1944, while…