In Long Corporation v. United States, supra, the taxpayer did not contend that certain expense items denominated therein as "extras" for which it was entitled to reimbursement by its subsidiary were a part of the loss it sustained, but recognized that its foregoing collection of such amounts from its subsidiary was a contribution to the subsidiary's capital.
In Mendelsohn, the court held that a naturalized national of the United States did not fall within a statute providing for forfeiture of nationality for voluntary foreign residence exceeding five years because his financial inability to purchase passage and his alien wife's illness, which prevented her from traveling, rendered his continued residence in Palestine involuntary. Assuming that a voluntariness requirement applies to the case at bar, the Court finds the current case factually distinguishable.
8 U.S.C. § 1101 Cited 16,782 times 91 Legal Analyses
Finding notice and comment rulemaking is required for the agency's interim rule recognizing fear of coercive family practices as basis for refugee status