Chicago Portrait Co. v. Commissioner

CHICAGO PORTRAIT CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

Chicago Portrait Co. v. Commissioner

Docket No. 21396.

United States Board of Tax Appeals

16 B.T.A. 1129; 1929 BTA LEXIS 2446;

June 24, 1929, Promulgated

New South Wales held to be a foreign country within the meaning of section 238(e) of the Revenue Act of 1921.

Ernest H. Emery, Esq., for the petitioner.

Arthur H. Murray, Esq., for the respondent.

SIEFKIN

This is a proceeding for the redetermination of a deficiency in income tax for 1923 in the amount of $1,919.59. The only issue is whether taxes paid to the State of…