Fiske v. Commissioner
United States Board of Tax Appeals
1. NONRESIDENT - SEC. 116(a), REVENUE ACT OF 1936 - EXCLUSION FROM INCOME. - An American citizen, who for many years had resided in France and had conducted a business there, remained a nonresident of the United States during the taxable year even though he spent all of that year in this country to which he had returned for a short visit and from which illness prevented his leaving until after the close of the year. 2. COMPENSATION FOR PERSONAL SERVICES ACTUALLY RENDERED. -…
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1. NONRESIDENT - SEC. 116(a), REVENUE ACT OF 1936 - EXCLUSION FROM INCOME. - An American citizen, who for many years had resided in France and had conducted a business there, remained a nonresident of the United States during the taxable year even though he spent all of that year in this country to which he had returned for a short visit and from which illness prevented his leaving until after the close of the year. 2. COMPENSATION FOR PERSONAL SERVICES ACTUALLY RENDERED. - Salary received by the above described person for the taxable year was compensation for personal services actually…
1Opinion of the Court
ESTATE OF W. M. L. FISKE, DECEASED, CENTRAL HANOVER BANK AND TRUST COMPANY, EXECUTOR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Fiske v. Commissioner
Docket No. 102055.
United States Board of Tax Appeals
44 B.T.A. 227; 1941 BTA LEXIS 1356;
April 23, 1941, Promulgated
1. NONRESIDENT - SEC. 116(a), REVENUE ACT OF 1936 - EXCLUSION FROM INCOME. - An American citizen, who for many years had resided in France and had conducted a business there, remained a nonresident of the United States during the taxable year even though he spent all of that year in this country to which he had…
2Cases cited8 opinions
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- Hall v. GodchauxSupreme Court of Louisiana · 1921
- United States v. RockteschellCourt of Appeals for the Ninth Circuit · 1913
- Schumacher v. CommissionerUnited States Board of Tax Appeals · 1935
- United States v. JorgensonDistrict Court, W.D. Michigan · 1916
3 more not listed; retrieve them via the Exa API.