F. A. MOORE AND WIFE JULIA F. MOORE, APPELLANTS,
v.
UNITED STATES OF AMERICA, APPELLEE

5th Cir. | 1961-05-09
No. 18608
289 F.2d 926 Court of Appeals for the Fifth Circuit (1961) Positive Treatment
Cited by 6 cases

Opinion of the Court
PER CURIAM.

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 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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