Swent v. Commissioner
United States Tax Court
An American citizen who had resided in Mexico for many years, had carried on his business there, and had otherwise qualified as a nonresident of the United States, is not deprived of the exclusion from income granted by section 116 (a) of the Revenue Act of 1938 by reason of having been absent from Mexico for more than 183 days during the taxable year. Estate of W. M. L. Fiske, 44 B. T. A. 227, followed notwithstanding reversal in 128 Fed. (2d) 487.
1Opinion of the Court
J. W. Swent and Ursula L. Swent, Husband and Wife, Petitioners, v. Commissioner of Internal Revenue, Respondent
Swent v. Commissioner
Docket No. 4381
United States Tax Court
5 T.C. 33; 1945 U.S. Tax Ct. LEXIS 167;
May 14, 1945, Promulgated
Decision will be entered under Rule 50.
An American citizen who had resided in Mexico for many years, had carried on his business there, and had otherwise qualified as a nonresident of the United States, is not deprived of the exclusion from income granted by section 116 (a) of the Revenue Act of 1938 by reason of having been absent from Mexico for more than 183…
2Cases cited6 opinions
- District of Columbia v. MurphySupreme Court of the United States · 1941
- Hall v. GodchauxSupreme Court of Louisiana · 1921
- United States v. RockteschellCourt of Appeals for the Ninth Circuit · 1913
- United States v. JorgensonDistrict Court, W.D. Michigan · 1916
- United States v. DickDistrict Court, N.D. New York · 1923
1 more not listed; retrieve them via the Exa API.