Fichter v. Commissioner
United States Tax Court
From 1919 until in August 1941, petitioner was the manager of the Osaka, Japan, branch of an American industrial concern. It is stipulated that he was a resident of Japan for 22 years up until January 1, 1941. In the early part of 1941 petitioner came to the United States to confer with his firm concerning the threatening international situation. Before returning to Japan he visited his children, who were being educated in Canada.
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From 1919 until in August 1941, petitioner was the manager of the Osaka, Japan, branch of an American industrial concern. It is stipulated that he was a resident of Japan for 22 years up until January 1, 1941. In the early part of 1941 petitioner came to the United States to confer with his firm concerning the threatening international situation. Before returning to Japan he visited his children, who were being educated in Canada. After returning to Japan he found the situation worsened and decided to leave that country. He left August 1, 1941, and arrived in this country August 28. During…
1Opinion of the Court
OPINION.
Kern, Judge:
The primary question presented in this proceeding is whether petitioner during the taxable year was a bona fide nonresident of the United States for more than six months. If he was, then the income received by him from Anderson, Clayton & Co. during 1941 in compensation for his services as manager of its branch in Osaka, Japan, is exempt from taxation under the provisions of section 116 (a) of the Internal Revenue Code.1
Petitioner, in addition to his contention on the primary issue, contends in the alternative that if he is not held to be a bona fide nonresident of the…
2Cases cited1 opinion
- Swent v. CommissionerUnited States Tax Court · 1945
3Cited by3 opinions
- Salmon v. CommissionerUnited States Tax Court · 1949
- Fichter v. CommissionerUnited States Tax Court · 1947
- Salmon v. CommissionerUnited States Tax Court · 1949