1. Home
  2. Browse Decisions
  3. T.C.
  4. 16 T.C.
  5. 16 T.C. 909 (1951)
 

LOVALD v. COMMISSIONER

Docket No. 26582.

16 T.C. 909 (1951)

RICHARD H. LOVALD, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated April 26, 1951.

Attorney(s) appearing for the Case

F. Trowbridge vom Baur, Esq., and Ralph E. Becker, Esq., for the petitioner.

James C. Maddox, Esq., for the respondent.

This case involves income taxes for the calendar years 1946 and 1947. Deficiencies were determined in the respective amounts of $1,076.89 and $1,199.36. The only question involved is whether the petitioner, a citizen of the United States, was a bona fide resident of a foreign country or countries during the 2 years, so that his income from sources without the United States was exempt from taxation under section 116 (a) (1) and (2) of the Internal Revenue Code.

FINDINGS...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases