Commissioner of Internal Revenue v. Lyon Tyler Matthew

JOHN N. BROWN, Circuit Judge.

The question in this case is whether each of the three Taxpayers was a “bona fide resident of a foreign country or countries,” 26 U.S.C.A. § 911(a) (1), during the pertinent tax years running from 1956 through 1958. The Tax Court held that each was. 38 T.C. 417. We disagree and reverse.

Taxpayers 1 2during the years concerned were employees of Pan Am 2 at various United States Auxiliary Air Force Bases situated on British Islands in the Atlantic Ocean. 3 Pan Am, under a yearly contract, was a civilian contractor of the United States Air Force Missile Test Center at…