Baer v. Commissioner
United States Tax Court
Petitioner, a citizen of Switzerland, came to the United States with his family in 1940 and established a residence in New York City. In July 1941 he and his family departed for Zurich, Switzerland. Prior to his departure petitioner applied for and received a permit to reenter the United States within one year. Prior to the expiration of this permit, on March 25, 1942, he applied for and received an extension of such permit for six months.
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Petitioner, a citizen of Switzerland, came to the United States with his family in 1940 and established a residence in New York City. In July 1941 he and his family departed for Zurich, Switzerland. Prior to his departure petitioner applied for and received a permit to reenter the United States within one year. Prior to the expiration of this permit, on March 25, 1942, he applied for and received an extension of such permit for six months. In his application for this extension, petitioner stated that it was his intention "to return to the United States for a further residence as soon as…
1Opinion of the Court
OPINION.
Black, Judge-.
The Commissioner has determined a deficiency in petitioner’s income tax for the year 1941 of $6,070.48. The deficiency is due to an addition to the net income reported on the return filed by-petitioner of “partnership income” of $31,092.75. Against this addition of income respondent has allowed petitioner additional deductions for taxes amounting to $11,633.01. The Commissioner explained this latter adjustment in his deficiency notice as follows:
Taxes paid during the year 1941 to the Zurich Kantonal Government in the amount of $11,633.01, not claimed on your return, has…
2Cited by29 opinions
- Friedman v. CommissionerUnited States Tax Court · 1961
- Seeley v. CommissionerUnited States Tax Court · 1950
- Patino v. CommissionerUnited States Tax Court · 1949
- Bouldin v. CommissionerUnited States Tax Court · 1947
- Constantinescu v. CommissionerUnited States Tax Court · 1948
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