Salmon v. Commissioner
United States Tax Court
Nonresident -- Section 116 (a), I. R. C. -- Exclusion from Income. -- A citizen, who for many years resided in the Philippines and carried on a business there throughout the taxable year, and who was not physically present in the United States for as much as one-half of the year, was a nonresident for the purpose of section 116 (a).
1Opinion of the Court
OPINION.
Murdock, Judge:
The Commissioner determined a deficiency of $8,273.75 in income tax of the petitioner for the calendar year 1939. The only question for decision is whether the petitioner was a bona fide nonresident of the United States for more than six months during the taxable year. If he was, then it is recognized that income from sources without the United States is exempt from taxation under section 116 (a). The facts have been stipulated.
The/petitioner, at all times material hereto, was a citizen of the United States. He filed a separate income tax return for 1939 with the…
2Cases cited2 opinions
- Swent v. CommissionerUnited States Tax Court · 1945
- Fichter v. CommissionerUnited States Tax Court · 1947
3Cited by1 opinion
- Salmon v. CommissionerUnited States Tax Court · 1949