(DOWNLOAD) "Henningsen v. Commissioner of Internal Revenue" by United States Court of Appeals * Book PDF Kindle ePub Free

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eBook details

Title: Henningsen v. Commissioner of Internal Revenue
Author : United States Court of Appeals
Release Date : January 27, 1957
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 67 KB

Description

This case requires a review of a decision of the Tax Court which sustained determinations by the Commissioner of Internal Revenue of a deficiency in income tax of Robert A. Henningsen for the year 1946 and a deficiency in income tax of Robert A. Henningsen and Margaret Henningsen, his wife, for the year 1947. The question in dispute was whether the taxpayers were residents of China or the United States in the taxable years.