Herbert v. Commissioner
United States Tax Court
Petitioner during the taxable years was a British subject residing in England. When she was quite young her father gave to her and her sister a piece of real property located in Washington, D. C. Since 1940 this property (the only real property owned by petitioner in the United States) has been rented to one tenant, who is responsible for its operation and for repairs except as to foundation and outer walls.
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Petitioner during the taxable years was a British subject residing in England. When she was quite young her father gave to her and her sister a piece of real property located in Washington, D. C. Since 1940 this property (the only real property owned by petitioner in the United States) has been rented to one tenant, who is responsible for its operation and for repairs except as to foundation and outer walls. During the taxable years (1952 and 1953) petitioner's sole activities in connection with this property, other than the receipt of rentals, consisted of payments of taxes, insurance, and…
1Opinion of the Court
FINDINGS OF FACT AND OPINION.
Keen, Judge:
Respondent has determined deficiencies in petitioner’s Federal income taxes for the years 1952 and 1953 in the respective amounts of $5,762.62 and $7,806.09. These deficiencies result from respondent’s determination that petitioner (a British subject) “[has] been and [is] engaged in a trade or business through a permanent establishment in the United States and, therefore, * * * [does] not qualify for the reductions in the rate of tax provided by the Income Tax Convention between the United States and the United Kingdom.” The “reductions in the rate of…
2Cases cited3 opinions
- Fackler v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1943
- Lewenhaupt v. CommissionerUnited States Tax Court · 1953
- Grier v. United StatesDistrict Court, D. Connecticut · 1954
3Cited by6 opinions
- De Amodio v. CommissionerUnited States Tax Court · 1960
- TAIYO HAWAII CO. v. COMMISSIONERUnited States Tax Court · 1997
- De Amodio v. CommissionerUnited States Tax Court · 1960
- Herbert v. CommissionerUnited States Tax Court · 1958
- TAIYO HAWAII CO. v. COMMISSIONERUnited States Tax Court · 1997
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