Robinette v. Commissioner
United States Board of Tax Appeals
The taxpayer, now deceased, was a citizen of the United States and resided in the Philippine Islands during the years 1917 and 1918. For 1917 he filed a return of his income with the Philippine Government under the Revenue Act of 1916 and for 1918 he filed with that Government a return of his income under the Revenue Act of 1916, as amended by the Revenue Act of 1917. Most of his income for 1917 consisted of his distributive share of the income of a partnership.
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The taxpayer, now deceased, was a citizen of the United States and resided in the Philippine Islands during the years 1917 and 1918. For 1917 he filed a return of his income with the Philippine Government under the Revenue Act of 1916 and for 1918 he filed with that Government a return of his income under the Revenue Act of 1916, as amended by the Revenue Act of 1917. Most of his income for 1917 consisted of his distributive share of the income of a partnership. The respondent seeks to assess the tax against a transferee of a transferee of the taxpayer. Held, (1) the return which the taxpayer…
1Opinion of the Court
LENORE S. ROBINETTE, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Robinette v. Commissioner
Docket No. 104200.
United States Board of Tax Appeals
46 B.T.A. 1138; 1942 BTA LEXIS 766;
May 13, 1942, Promulgated
The taxpayer, now deceased, was a citizen of the United States and resided in the Philippine Islands during the years 1917 and 1918. For 1917 he filed a return of his income with the Philippine Government under the Revenue Act of 1916 and for 1918 he filed with that Government a return of his income under the Revenue Act of 1916, as amended by the Revenue Act of 1917. Most of…
2Cases cited1 opinion
- Robinette v. CommissionerUnited States Board of Tax Appeals · 1942