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NEW ORLEANS — I recently revisited the city of New Orleans, 45 years after receiving my last academic degree from Tulane University. In my first report, I wrote about the opera Blue that we attended there, as well as a visit to the Laura Plantation a few miles up the Mississippi River.
The US Tax Court's June 23, 2022, decision in Morgan v. Commissioner1 addressing whether a taxpayer had a tax home in Saudi Arabia didn't directly consider whether an individual was a bona fide...
On June 23, 2022, in Morgan v. Commissioner, the US Tax Court addressed the application of the earned income exclusion tax home test to a taxpayer who retained ownership of his US home following his move abroad. US tax regulations make this tax home test directly applicable to US individuals se...