Lemay v. Commissioner of Internal Revenue

837 F.2d 681 (1988)

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Lemay v. Commissioner of Internal Revenue

United States Court of Appeals for the Fifth Circuit
837 F.2d 681 (1988)

Facts

Throughout 1982, John Lemay (plaintiff) worked as an assistant drilling superintendent on an offshore oil rig located within the territorial waters of Tunisia. Lemay would remain on the rig for 28 days, then return to his wife and dwelling in Louisiana for 28 days. Lemay maintained a bank account in the United States, held a Louisiana driver’s license, and voted in Louisiana. Lemay’s employer, Penrod Drilling Company (Penrod), paid his travel expenses and the cost of his food and lodging in Tunisia. Penrod also paid taxes relating to Lemay’s Tunisian earnings to the Tunisian government. Lemay sometimes visited mainland Tunisia, staying in lodgings paid for by Penrod. However, Lemay had little contact with Tunisian residents. The commissioner of Internal Revenue (commissioner) (defendant) charged Lemay with a deficiency on his federal tax returns for 1982. Lemay filed suit in the United States Tax Court, asking that the deficiency be reassessed. Lemay argued that his tax home was in Tunisia and that he was therefore entitled to have $75,000 of foreign income excluded from his gross income, as provided by Internal Revenue Code § 911(a)(1). Section 911(d)(1)(A)(B) stipulated that a United States citizen’s tax home was in a foreign country if the citizen was a bona fide resident of that country for a full taxable year or if he was physically present in that country for at least 330 days during the tax year. Section 911(d)(3) provided that an individual’s tax home could not be in a foreign country while his abode was in the United States. Lemay argued that he was a bona fide resident of Tunisia, but the court ruled that his abode was in Louisiana and ruled in favor of the commissioner. Lemay appealed.

Rule of Law

Issue

Holding and Reasoning (Johnson, J.)

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