Jose v. Ferrer, Petitioner-appellant, v. Commissioner of Internal Revenue, Respondent-appellee, 409 F.2d 1359 (2d Cir. 1969)
Annotate this CaseDecided May 20, 1969
Appeal from decision of Tax Court finding a tax deficiency for the year 1962 on the grounds that petitioner had not established that he was a bona fide resident of a foreign country or countries under § 911(a) (1) of the Internal Revenue Code of 1954.
Timothy P. Walsh, New York City (Hardin, Hess, Eder & Rashap, New York City, on the brief), for petitioner-appellant.
Benjamin M. Parker, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson and Crombie J. D. Garrett, Attys., Department of Justice, on the brief), for respondent-appellee.
Before LUMBARD, Chief Judge, FEINBERG, Circuit Judge, and TIMBERS, District Judge.*
PER CURIAM:
We affirm in open court the decision of the Tax Court reported at 50 T.C. No. 19 (1968), which held that Jose V. Ferrer was not a bona fide resident of a foreign country or countries during the calendar year 1962, as provided by Section 911(a) (1), Internal Revenue Code of 1954, so as to avoid liability for income taxes, and determined a deficiency of $122,840.18 after allowing certain deductions for unreimbursed business expenses and disallowing other such claimed expenses.
Sitting by designation
Some case metadata and case summaries were written with the help of AI, which can produce inaccuracies. You should read the full case before relying on it for legal research purposes.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.
