Simenon v. Commissioner
United States Tax Court
Petitioner is a citizen of Belgium. He is a professional writer who earns his living by writing fiction and granting various rights to others in his literary works in return for royalties. He entered the United States under a permanent visa in 1947 and maintained a residence here thereafter. He carried on a business in the United States as an author.
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Petitioner is a citizen of Belgium. He is a professional writer who earns his living by writing fiction and granting various rights to others in his literary works in return for royalties. He entered the United States under a permanent visa in 1947 and maintained a residence here thereafter. He carried on a business in the United States as an author. He went to Europe with his family on March 19, 1955; he lived in France until June 20, 1956, and then lived in Switzerland thereafter. He received author's royalties from U.S. sources in 1955 after March 20, which he claims were exempt from the…
1Opinion of the Court
Harron, Judge:
The respondent determined a deficiency in income tax for the taxable year 1955 in the amount of $22,895.57. The main question is whether petitioner had a “permanent establishment” in the United States until March 19, 1955, within the meaning of the income tax convention between the United States and France and respondent’s regulations adopted thereunder, with the consequence that author’s royalties from U.S. sources received while he was in France are not tax exempt.
BINDINGS OB BAOT
The stipulated facts are so found and are incorporated herein by reference.
Petitioner is now a…
2Cases cited44 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Brewster v. GageSupreme Court of the United States · 1930
- Helvering v. Wilshire Oil Co.Supreme Court of the United States · 1939
- Commissioner v. Scottish American Investment Co.Supreme Court of the United States · 1945
39 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Dougherty v. CommissionerUnited States Tax Court · 1973
- Adams v. CommissionerUnited States Tax Court · 1966
- Estate of Petschek v. CommissionerUnited States Tax Court · 1983
- Nico v. CommissionerUnited States Tax Court · 1977
- Hundley v. CommissionerUnited States Tax Court · 1967
16 more not listed; retrieve them via the Exa API.