Legal Opinion
Jules Samann v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided January 16, 1963No. 8640_1PublishedCited by 21 opinions
1Opinion of the Court
ALBERT V. BRYAN, Circuit Judge.
The Income Tax Convention 1 of 1951 between the United States and Switzerland exempts from Federal taxation royalties derived from sources in the United States by a Swiss resident “not having a permanent establishment” in this country. By Treasury regulation 2 the condition of no permanent establishment written into the exemption is declared to require that there be no such establishment at any time, or as negatively stated in the regulation “at no time”, during the taxable year. Whether the regulation is permissible exposition or an unwarrantable narrowing of…
2Cases cited9 opinions
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Factor v. LaubenheimerSupreme Court of the United States · 1933
- Choctaw Nation v. United StatesSupreme Court of the United States · 1943
- M. E. Blatt Co. v. United StatesSupreme Court of the United States · 1938
- Marsman v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1953
4 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- United States v. Vetco Inc.Court of Appeals for the Ninth Circuit · 1981
- Licorería Trigo, Inc. v. Secretario de HaciendaSupreme Court of Puerto Rico · 1967
- Batson Yarn & Fabrics MacHinery Goup, Inc. v. Saurer-Allma GmbH-Allgauer MaschinenbauDistrict Court, D. South Carolina · 1970
- Simenon v. CommissionerUnited States Tax Court · 1965
- Londen v. CommissionerUnited States Tax Court · 1965
16 more not listed; retrieve them via the Exa API.