Souza v. Commissioner
United States Tax Court
1. Frank Souza, captain of a fishing vessel, took his vessel to Peru and fished in the waters within 200 miles of the Peruvian coastline. Peru claimed sovereignty and jurisdiction over the waters adjoining its coast to a distance of 200 miles and confiscated vessels fishing therein without a Peruvian permit. Frank's operations were subjected to extensive regulation by the Peruvian Government.
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1. Frank Souza, captain of a fishing vessel, took his vessel to Peru and fished in the waters within 200 miles of the Peruvian coastline. Peru claimed sovereignty and jurisdiction over the waters adjoining its coast to a distance of 200 miles and confiscated vessels fishing therein without a Peruvian permit. Frank's operations were subjected to extensive regulation by the Peruvian Government. The executive branch of the United States Government does not recognize the Peruvian claims to sovereignty and jurisdiction beyond 3 miles from the Peruvian coast. Frank arrived in Peru June 7, 1953, and…
1Opinion of the Court
OPINION.
Black, Judge:
The first issue presented is whether, as petitioner contends, he was present in Peru for a period of 510 days during an 18-month period so as to entitle him to exclude under the provisions of section 911(a) (2) 1 of the Internal Eevenue Code of 1954,2 from gross income earnings he received from sources outside the United States. Respondent has determined that petitioner was not present in Peru or any foreign country when he was fishing more than 3, but less than 200, nautical miles from the shores of Peru. Petitioner argues that because Peru claimed sovereignty extending…
2Cases cited9 opinions
- Commissioner v. AckerSupreme Court of the United States · 1959
- Jones v. United StatesSupreme Court of the United States · 1890
- Glenn Weible and Patricia Weible v. United StatesCourt of Appeals for the Ninth Circuit · 1957
- Williams v. Suffolk InsuranceSupreme Court of the United States · 1839
- Downs v. CommissionerUnited States Tax Court · 1946
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3Cited by17 opinions
- Howard J. Sochurek v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- Bebb v. CommissionerUnited States Tax Court · 1961
- Schoneberger v. CommissionerUnited States Tax Court · 1980
- Estate of Lammerts v. CommissionerUnited States Tax Court · 1970
- Sochurek v. CommissionerUnited States Tax Court · 1961
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