U.S. Court of Appeals for the Fifth Circuit, 1961

F. A. Moore and Wife Julia F. Moore v. United States

U.S. Court of Appeals for the Fifth Circuit · Decided May 9, 1961 · No. 18608_1 · Tuttle, Hutcheson, Brown

289 F.2d 926; 7 A.F.T.R.2d (RIA) 1357; 1961 U.S. App. LEXIS 4561 (Federal Reporter, Second Series)

Counsel

Robert L. Schwarz, Howard J. Stafford, Jr., Stafford, Atlas & Spilman, McAllen, Tex., for appellants., William A. Friedlander, Atty., Dept. of Justice, Washington, D. C., Charles K. Rice, Asst. Atty. Gen., William B. Butler, U. S. Atty., Houston, Tex., Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., Louis F. Oberdorfer, Asst. Atty. Gen., I. Henry Kutz, Lloyd J. Keno, Attys., Dept. of Justice, Washington, D. C., for appellee.

Cases that cite this one

2 later published cases cite this decision.

Matthew v. Commissioner (United States Tax Court 1962)
Commissioner of IRS v. Estate of Travis L. Sanders (11th Cir. 2016)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM.

It appearing that the decision whether an American national is exempt from federal income tax by reason of being a bona fide resident of a foreign country depends upon the peculiar facts touching on his relationships with both the foreign and the domestic scene, and it appearing *927 that the facts in this case fully warrant the finding against the claim of such bona fide residence by appellants made by the trial court, the judgment of that Court is hereby affirmed on the basis of the written opinion in 180 F.Supp. 483.

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