Tow v. Commissioner
United States Tax Court
Held, in determining under section 871(a)(2)(A) or (B) of the Internal Revenue Code of 1954 the number of days that petitioner, a nonresident alien, was present in the United States on two different periods of time during the calendar year 1954, the days of his arrival in the United States are to be excluded in making the computation of time, and the days of his departure from the United States are to be included in making such computation.
1Opinion of the Court
OPINION.
Arundell, Judge:
Respondent determined a deficiency in income tax for the calendar year 1954 in the amount of $12,041.85. The parties have stipulated that:
If the Court determines that the petitioner was present within the United States for a period or periods aggregating 90 days or more during the calendar year 1954, then it is agreed by and between petitioner and respondent that the correct deficiency in this case is $11,054.22.
The only question presented is whether, during the taxable year 1954, petitioner was “present in the United States for a period or periods aggregating less…
2Cases cited5 opinions
- Sheets v. Selden's LesseeSupreme Court of the United States · 1865
- Taylor v. BrownSupreme Court of the United States · 1893
- Weir v. CommissionerUnited States Tax Court · 1948
- Fogel v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1953
- Hooper v. CommissionerUnited States Board of Tax Appeals · 1932
3Cited by4 opinions
- Allied Utilities Corp. v. CommissionerUnited States Tax Court · 1975
- Allied Utilities Corp. v. CommissionerUnited States Tax Court · 1975
- Blake v. CommissionerUnited States Tax Court · 1986
- Tow v. CommissionerUnited States Tax Court · 1961