Aktiebolaget Separator v. Commissioner
United States Board of Tax Appeals
Space rented in United States by petitioner, a foreign corporation, with no purpose of carrying on any part of its manufacturing business therein, but merely for the receipt of dividend income from domestic corporations, held not an "office or place of business" within the United States so as to constitute petitioner a resident foreign corporation within meaning of Revenue Act of 1936, section 231(b).
1Opinion of the Court
*247OPINION.
Opper:
The question is whether petitioner, a foreign corporation, was a resident within the definition of Revenue Act of 19361 so as to be entitled to avail itself of the credit for dividends received from do*248mestic corporations allowed to resident and withheld from nonresident foreign corporations.2
The definition of a resident corporation for our purposes is one “engaged in trade or business within the United States or having an office or place of business therein.” Petitioner concedes that it was “established at the hearing that petitioner was not engaged in business in the United…
2Cases cited1 opinion
- Hovey v. . De Long Hook Eye Co.New York Court of Appeals · 1914
3Cited by4 opinions
- Commissioner v. Scottish American Inv. Co.Court of Appeals for the Third Circuit · 1944
- Aktiebolaget Separator v. CommissionerUnited States Board of Tax Appeals · 1941
- Jones Trust v. CommissionerUnited States Board of Tax Appeals · 1942
- Recherches Industrielles, S. A. R. I. S. A. v. CommissionerUnited States Board of Tax Appeals · 1941