Moore v. United States, 289 F.2d 926 (5th Cir. 1961)
289 F.2d 926
US-DOC-21109085
locator
Case details
Bluebook Citation
Moore v. United States, 289 F.2d 926 (5th Cir. 1961)
Full caption
F. A. MOORE and wife Julia F. Moore, Appellants, v. UNITED STATES of America, Appellee.
Country
United States
Jurisdiction
Federal
Court
5th Cir.
Decided
May 9, 1961
Disposition
Per Curiam Affirmed
No. 18608.
May 9, 1961.
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.
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 p. 927that 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.