F. A. Moore & Wife Julia F. Moore v. United States, 289 F.2d 926 (5th Cir. 1961). · Go Syfert
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F. A. Moore & Wife Julia F. Moore v. United States, 289 F.2d 926 (5th Cir. 1961). Cases Citing This Book View Copy Cite
22 citation events (1 in the last 25 years) across 12 distinct courts.
Strongest positive: Commissioner of IRS v. Estate of Travis L. Sanders (ca11, 2016-08-24)
Treatment trajectory · 1962 → 2026 · click a year to view as-of
1962 1994 2026
Top citers, strongest first. 1 distinct citer. How cited ↗
discussed Cited as authority (rule) Commissioner of IRS v. Estate of Travis L. Sanders
11th Cir. · 2016 · confidence medium
See also Jones v. Comm’r, 927 F.2d 849, 854-55 (5th Cir. 1991) (observing that “[a] taxpayer’s intent plays perhaps the most important part in determining the establishment and maintenance of a foreign residence,” but then proceeding to consider a number of objective factors as evidence of the taxpayer’s residence); Moore v. United States, 289 F.2d 926, 926-27 (5th Cir. 1961) (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 re…
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F. A. MOORE and Wife Julia F. Moore, Appellants,
v.
UNITED STATES of America, Appellee
18608_1.
Court of Appeals for the Fifth Circuit.
May 9, 1961.
289 F.2d 926
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.
Tuttle, Hutcheson, Brown.
Cited by 3 opinions  |  Published
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.