Chimchirian v. Commissioner
United States Board of Tax Appeals
1. Petitioner, a nonresident alien individual engaged in the exporting of rugs from Turkey to the United States for sale here through a resident commission merchant, must pay income taxes on the proceeds of the sales for the years 1933, 1934, and 1935. Secs. 211(a), 212(a), and 119(e), Revenue Acts of 1932 and 1934. 2. Section 211 of the Revenue Act of 1936, exempting persons in the situation of petitioner from income tax, has no retroactive application. 3. Penalties for…
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1. Petitioner, a nonresident alien individual engaged in the exporting of rugs from Turkey to the United States for sale here through a resident commission merchant, must pay income taxes on the proceeds of the sales for the years 1933, 1934, and 1935. Secs. 211(a), 212(a), and 119(e), Revenue Acts of 1932 and 1934. 2. Section 211 of the Revenue Act of 1936, exempting persons in the situation of petitioner from income tax, has no retroactive application. 3. Penalties for failure to file returns and for negligence must be sustained, the first being mandatory and the taxpayer having offered, as…
1Opinion of the Court
*1439OPINION.
Leech :
Respondent has conceded that petitioner is not taxable in respect of income for the years 1936 and 1937 and for the period January 1 to October 24, 1938. The only issue submitted is, then, whether petitioner, a nonresident alien individual, is taxable upon income received during 1933, 1934, and 1936 from the sale of rugs on consignment through a commission merchant located within the United States, where such rugs were purchased by buyers here.
The reason for respondent’s concession as to 1936 and 1937 and part of 1938 is that, in section 211 of the Revenue Act of 1936, Con*1440gress,…
2Cases cited2 opinions
- Hassett v. WelchSupreme Court of the United States · 1938
- Lynch v. TurrishSupreme Court of the United States · 1918
3Cited by16 opinions
- Robinson's Dairy, Inc. v. CommissionerUnited States Tax Court · 1961
- Lord v. CommissionerUnited States Tax Court · 1973
- Chimchirian v. HelveringCourt of Appeals for the D.C. Circuit · 1942
- Estate of Haseltine v. CommissionerUnited States Tax Court · 1976
- Armaganian v. CommissionerUnited States Tax Court · 1978
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