Haussermann v. Burnet

GRONER, Associate Justice.

This appeal involves deficiencies in income taxes for the years 1922 and 1923, and, by consolidation- under No. 5548, ’the years 1924 and 1925. Petitioner is a citizen of the United States, who has resided in tbe PMlippine Islands since November, 1898. He was formerly a member of tbe Philippine bar, but in 1903, as attorney for a group of interested parties, he organized the Benguet Consolidated Mining Company as a sociedad anónima under the provisions of the Code of Commerce of Spain then in effect in the Philippine Islands. He became a member qf the board and owned…