Philippe v. Commissioner
United States Tax Court
Petitioner, a merchant seaman and British subject, who resided in Belgium before the outbreak of World War II and sailed on British ships out of Antwerp, continued to sail on British ships after the war began and between voyages stayed with friends in England. In 1943 he began sailing on American ships with the consent of British authorities and for 7 months sailed on ships out of New York, staying between voyages at his father's apartment in that city.
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Petitioner, a merchant seaman and British subject, who resided in Belgium before the outbreak of World War II and sailed on British ships out of Antwerp, continued to sail on British ships after the war began and between voyages stayed with friends in England. In 1943 he began sailing on American ships with the consent of British authorities and for 7 months sailed on ships out of New York, staying between voyages at his father's apartment in that city. From 1944 to 1949 he served on American ships operating in European and Pacific waters stopping only once in New York between voyages. On…
1Opinion of the Court
OPINION.
Keen, Judge:
The crucial question in this case is whether petitioner, during the taxable years, was a nonresident alien within the meaning of section 212(a), Internal Revenue Code of 1939, which provides that “In the case of a nonresident alien individual gross income includes only the gross income from sources within the United States.” It is stipulated that petitioner’s income was only from sources without the United States and that he was not a citizen of the United States. Therefore, the validity of respondent’s determination of deficiency must depend on the correctness of his…
2Cases cited2 opinions
- Baehre v. CommissionerUnited States Tax Court · 1950
- Baer v. CommissionerUnited States Tax Court · 1946
3Cited by10 opinions
- Adams v. CommissionerUnited States Tax Court · 1966
- Friedman v. CommissionerUnited States Tax Court · 1961
- De La Begassiere v. CommissionerUnited States Tax Court · 1959
- Hechavarria v. United StatesDistrict Court, S.D. Georgia · 1974
- Adams v. CommissionerUnited States Tax Court · 1966
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