De Amodio v. Commissioner
United States Tax Court
1. Petitioner John Amodio, a nonresident alien residing in Switzerland, purchased income-producing real property in the United States and managed it through real estate agents who collected rents, arranged for repairs, paid taxes, and negotiated leases. Held: a. Petitioner was engaged in business in the United States, following Jan Casimir Lewenhaupt, 20 T.C. 151 (1953). b.
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1. Petitioner John Amodio, a nonresident alien residing in Switzerland, purchased income-producing real property in the United States and managed it through real estate agents who collected rents, arranged for repairs, paid taxes, and negotiated leases. Held: a. Petitioner was engaged in business in the United States, following Jan Casimir Lewenhaupt, 20 T.C. 151 (1953). b. Petitioner did not have a "permanent establishment" in the United States within the meaning of the United States-Swiss tax convention and is taxable on dividend and interest income at rates fixed thereunder. 2. Held,…
1Opinion of the Court
Tietjens, Judge:
The respondent determined deficiencies in income tax as follows:
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The petitioners are brother and sister. Their proceedings were consolidated as both cases involve the issue whether the petitioners are taxable on the capital gains realized by a trust of which they were the grantors and beneficiaries. This is the sole issue in the case of Inez. Other issues in the case of John are whether he is taxable on a “net basis” on all dividend, interest, and rental income with respect to all income derived from sources in the United States under the terms of the United…
2Cases cited8 opinions
- Fackler v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1943
- Pinchot v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1940
- Lewenhaupt v. CommissionerUnited States Tax Court · 1953
- Jan Casimir Lewenhaupt v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Grier v. United StatesDistrict Court, D. Connecticut · 1954
3 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Wesenberg v. CommissionerUnited States Tax Court · 1978
- Donroy, Ltd., Dostrey, Ltd., Lacancal, Ltd., and Transpat, Ltd. v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Inez De Amodio, in No. 13740, John Amodio (Marquis Deamodio), in No. 13741 v. Commissioner of Internatal RevenueCourt of Appeals for the Third Circuit · 1962
- Simenon v. CommissionerUnited States Tax Court · 1965
- Paxton v. CommissionerUnited States Tax Court · 1972
21 more not listed; retrieve them via the Exa API.