Legal Opinion
Sabatini v. Commissioner of Internal Revenue
Court of Appeals for the Second Circuit
Decided August 4, 1938No. 288PublishedCited by 43 opinions
1Opinion of the Court
CHASE, Circuit Judge.
The taxpayer is an alien; a subject of Great Britain residing in London, England. He is an author who during the years in question was represented in this country by a firm of authors’ representatives and part of the time by a New York bank but all in respect to matters other than the tax liabilities here involved. He, neither before nor during the years for which deficiencies in his taxes have been redetermined, was personally in this country. Some income was received for him by his representatives here and reported for taxation but we are not now concerned with that…
2Cases cited5 opinions
- General Utilities & Operating Co. v. HelveringSupreme Court of the United States · 1935
- Helvering v. PfeifferSupreme Court of the United States · 1937
- Compañia General De Tabacos De Filipinas v. Collector of Internal RevenueSupreme Court of the United States · 1929
- Edmonds v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1937
- Whitfield v. United StatesSupreme Court of the United States · 1876
3Cited by43 opinions
- Plunkett v. Commissioner of Internal RevenueCourt of Appeals for the First Circuit · 1941
- Hoefle v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1940
- Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, AndCourt of Appeals for the Fourth Circuit · 1957
- Rohmer v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1946
- Commissioner v. WodehouseSupreme Court of the United States · 1949
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