Birkin v. Commissioner
United States Board of Tax Appeals
1. Under the Sixteenth Amendment and section 213 of the Revenue Act of 1918, defining gross income, income includes the entire gain realized upon the sale of goods in the ordinary course of business in this country, irrespective of where an increment in value has its situs. 2. The capital or labor from which income is derived in this country need not be within the territorial jurisdiction of the United States in order that the income may be taxed. 3. Where goods are…
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1. Under the Sixteenth Amendment and section 213 of the Revenue Act of 1918, defining gross income, income includes the entire gain realized upon the sale of goods in the ordinary course of business in this country, irrespective of where an increment in value has its situs. 2. The capital or labor from which income is derived in this country need not be within the territorial jurisdiction of the United States in order that the income may be taxed. 3. Where goods are manufactured abroad by nonresident alien individuals and sold in this country, the entire profit constitutes "gross income from…
1Opinion of the Court
RIGHARD L. BIRKIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
THOMAS I. BIRKIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
CHARLES W. BIRKIN, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Birkin v. Commissioner
Docket Nos. 2097-2099.
United States Board of Tax Appeals
5 B.T.A. 402; 1926 BTA LEXIS 2875;
November 9, 1926, Decided
1. Under the Sixteenth Amendment and section 213 of the Revenue Act of 1918, defining gross income, income includes the entire gain realized upon the sale of goods in the ordinary course of business in this country,…
2Cases cited9 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- Merchants' Loan & Trust Co. v. SmietankaSupreme Court of the United States · 1921
- Lynch v. HornbySupreme Court of the United States · 1918
- Bradford Electric Light Co. v. ClapperSupreme Court of the United States · 1932
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