Tobey v. Comm'r
United States Tax Court
Petitioner, a renowned professional artist, is a United States citizen who resided in Switzerland during the years at issue. In 1965 and 1966 he sold his paintings to customers throughout the world without prior contract or commission. Most of the sales were made through galleries that acted as his selling agents. In each year he excluded $ 25,000 from gross income as "earned income from sources outside the United States."
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Petitioner, a renowned professional artist, is a United States citizen who resided in Switzerland during the years at issue. In 1965 and 1966 he sold his paintings to customers throughout the world without prior contract or commission. Most of the sales were made through galleries that acted as his selling agents. In each year he excluded $ 25,000 from gross income as "earned income from sources outside the United States." Held: The amounts received from the sale of petitioner's paintings constituted "earned income" as defined in sec. 911(b), I.R.C. 1954. Accordingly, the excluded amounts are…
1Opinion of the Court
Mark Tobey, Petitioner v. Commissioner of Internal Revenue, Respondent
Tobey v. Comm'r
Docket No. 1144-70
United States Tax Court
60 T.C. 227; 1973 U.S. Tax Ct. LEXIS 127; 60 T.C. No. 27;
May 17, 1973, Filed
Decision will be entered under Rule 50.
Petitioner, a renowned professional artist, is a United States citizen who resided in Switzerland during the years at issue. In 1965 and 1966 he sold his paintings to customers throughout the world without prior contract or commission. Most of the sales were made through galleries that acted as his selling agents. In each year he excluded $ 25,000 from…
2Cases cited9 opinions
- Daniel A. Robida v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
- Holmes v. CommissionerUnited States Tax Court · 1971
- Tobey v. Comm'rUnited States Tax Court · 1973
- Ingram v. BowersCourt of Appeals for the Second Circuit · 1932
- Ingram v. BowersDistrict Court, S.D. New York · 1931
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