Downs v. COMMISSIONER OF INTERNAL REVENUE.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• reasoning that proof of residence in a foreign country “would not be conclusive” that a taxpayer was a nonresident of the United States because “a person may have two places of residence”

Source: CourtListener parenthetical corpus (CC0).