Summary
explaining 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 factors touching on his relationships with both the foreign and domestic scene,” and affirming the district court on the basis of that court's decision, 180 F.Supp. 483 (S.D. Tex. 1960), that the taxpayer was not a bona fide resident of Mexico, a decision the district court reached in reliance on objective factors
Summary of this case from Comm'r v. Estate of SandersOpinion
No. 18608.
May 9, 1961.
Appeal from the United States District Court for the Southern District of Texas; Joe Ingraham, Judge.
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.
Before TUTTLE, Chief Judge, and HUTCHESON and BROWN, Circuit Judges.
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 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.