Court Opinion

ID: 9460508
Source: CourtListenerOpinion
Date Created: 2023-08-04 21:52:37.323167+00
Date Added: 2024-06-11T17:36:39.267281
License: Public Domain

COLEMAN, Circuit Judge
(concurring) :
After oral argument and conference on this appeal, I was inclined to affirm the judgment of the District Court. This initial view was grounded on the language contained in the 1964 edition of U.S. Treasury Department Publication 54, page 7, “Tax Guide for U.S. Citizens Abroad”, quoted in the opinion which Judge Simpson has authored for the Court. Without bothering to discuss the matter or to cite cases in the field, I have a strong feeling that in their dealings with the Government citizens ought to have a right to rely upon what the duly authorized agents of the Government tell them. Nevertheless, I agree entirely with the considerations advanced in Judge Simpson’s penetrating analysis of the problem.
I agree to reverse because the language in Publication 54 refers to “a clear intention of returning”. Such a clear intention is not reflected by this record. There was certainly an expectancy, but, as pointed out, the actual intention was contingent upon Mr. Tariki *185establishing the office in Beirut with enough work to justify a return, as' pointed out at page 177 of the opinion of the Court.
I concur in all respects.