Harrington v. Commissioner
United States Tax Court
Held, husband petitioner on rotation of 28 days work on a platform in Angolan waters and 28 days of rest at his place of origin (Texas) commencing in January 1983 maintained an abode in the United States because of numerous domestic ties to his home in Texas and lack of ties to Angola. Lemay v. Commissioner, 837 F.2d 681 (5th Cir. 1988), affg. a Memorandum Opinion of this Court, followed.
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Held, husband petitioner on rotation of 28 days work on a platform in Angolan waters and 28 days of rest at his place of origin (Texas) commencing in January 1983 maintained an abode in the United States because of numerous domestic ties to his home in Texas and lack of ties to Angola. Lemay v. Commissioner, 837 F.2d 681 (5th Cir. 1988), affg. a Memorandum Opinion of this Court, followed. Held, further, husband petitioner was not a qualified individual under sec. 911(d)(4) since he failed to show he could reasonably have been expected to meet the tax home, foreign residence, or physical…
1Opinion of the Court
SCOTT, Judge:
Respondent determined deficiencies in petitioners’ Federal income tax and additions to tax for the years and in the amounts as follows:
_Additions to tax_
_TYE and deficiency Sec. 6653(a)(1) 1 Sec. 6653(a)(2)
Dec. 31, 1983 $12,388.86 $619.44 *
Dec. 31, 1984 9,447.00 472.35 *
Some of the issues have been disposed of by agreement of the parties, leaving for our decision whether petitioner, James Harrington (petitioner or Mr. Harrington), should be treated under the provisions of section 911(d)(4) as a “qualified individual” entitled to exclude a portion of his 1983 and 1984 wages from…
2Cases cited3 opinions
- United States v. Edward I. Eiland, Trustee in Bankruptcy of Sport Coal Company, Inc., a Corporation, BankruptCourt of Appeals for the Fourth Circuit · 1955
- John T. Lemay and Yvonne P. Lemay v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1988
- Schoneberger v. CommissionerUnited States Tax Court · 1980
3Cited by32 opinions
- Niedringhaus v. CommissionerUnited States Tax Court · 1992
- Specking v. Comm'rUnited States Tax Court · 2001
- Cobb v. CommissionerUnited States Tax Court · 1991
- Talmage v. Comm'rUnited States Tax Court · 2008
- Acone v. Comm'rUnited States Tax Court · 2017
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