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
OPINION.
Van Fossan, Judge:
The respondent bases his objection to the exclusion from the petitioner’s gross income of the $25,000 salary received from the San Luis Co., as provided by section 116 (a) of the Revenue Act of 1938,1 on the narrow ground that the petitioner was physically within the United States for a period of more than six months during the taxable year, “regardless of the fact that he previously resided in Mexico and intended to return there.” He relies wholly on Commissioner v. Fiske's Estate, 128 Fed. (2d) 487; certiorari denied, 317 U. S. 635, reversing 44 B. T. A. 227. A…
2Cases cited5 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
3Cited by5 opinions
- Fichter v. CommissionerUnited States Tax Court · 1947
- Salmon v. CommissionerUnited States Tax Court · 1949
- Fichter v. CommissionerUnited States Tax Court · 1947
- Salmon v. CommissionerUnited States Tax Court · 1949
- Swent v. CommissionerUnited States Tax Court · 1945