Harrington v. Commissioner

How courts have described this case

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

• holding that oilfield worker lacked “abode” in Angola
• holding that oilfield worker lacked \abode\ in Angola
• finding a U.S. abode where the taxpayer spent almost half his time in the United States with his family, maintained bank accounts in the United States, attended church in the United States, and owned vehicles in the United States
• finding a U.S. abode where the taxpayer spent almost half his time in the United States with his family, maintained bank accounts in the United States, attended church in the United States, and owned vehicles in the United States
• finding the taxpayer’s abode remained in the United States where he spent almost half his time in the United States with his family, maintained bank accounts in the United States, attended church in the United States, and owned vehicles in the United States
• \ Section 911(d)(3) defines the term 'tax home' as the taxpayer's home for purposes of section 162(a)(2) \

Source: CourtListener parenthetical corpus (CC0).

Cites

3 cases in this archive are cited by this case.

• United States v. Edward I. Eiland, Trustee in Bankruptcy of Sport Coal Company, Inc., a Corporation, Bankrupt
  Fourth Circuit· 1955-05-23· cited 114×
• Schoneberger v. Commissioner
  U.S. Tax Court· 1980-08-07· cited 45×
• John T. Lemay and Yvonne P. Lemay v. Commissioner of Internal Revenue
  Fifth Circuit· 1988-02-04· cited 44×

Other cases named Harrington v. Commissioner

4 other CourtListener records share this case name.

• Harrington v. Commissioner
  Board of Tax Appeals· 1924-10-03· cited 7×
• Harrington v. Commissioner
  Board of Tax Appeals· 1928-01-21· cited 1×
• Harrington v. Commissioner
  Board of Tax Appeals· 1928-01-21
• Harrington v. Commissioner
  Board of Tax Appeals· 1930-11-10