Legal Opinion
Jean Renoir and Dido Freire Renoir v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided August 7, 1963No. 18237_1PublishedCited by 15 opinions
1Opinion of the Court
HAMLIN, Circuit Judge.
Jean and Dido Renoir filed a petition with this court to review a decision of the Tax Court (37 T.C. 1180) involving their income tax liability for the years 1956 and 1957.
The facts are not in dispute. Petitioners arrived in France on October 1, 1953, and remained continuously in Europe until July 15, 1956. While in Europe, Jean Renoir performed personal services as a motion picture director and writer, and in 1956 received $35,000 as partial compensation for those services. In 1957 he received $10,000 as additional compensation for the services rendered while he was in…
2Cases cited4 opinions
- United States v. Gilbert Associates, Inc.Supreme Court of the United States · 1953
- Colgate-Palmolive-Peet Co. v. United StatesSupreme Court of the United States · 1944
- Renoir v. CommissionerUnited States Tax Court · 1962
- Alan W. Ladd and Sue Carol Ladd v. Robert A. Riddell, District Director of Internal Revenue, Los Angeles, California, Etc.Court of Appeals for the Ninth Circuit · 1962
3Cited by15 opinions
- Zaffaroni v. CommissionerUnited States Tax Court · 1976
- Ebberts v. CommissionerUnited States Tax Court · 1968
- Bottome v. CommissionerUnited States Tax Court · 1972
- Fink v. United StatesUnited States Court of Claims · 1972
- Cornman v. CommissionerUnited States Tax Court · 1975
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