Recherches Industrielles, S. A. R. I. S. A. v. Commissioner
United States Board of Tax Appeals
The taxpayer, a Swiss corporation, through an American agent rented an "office" from a Jersey City lawyer without obtaining the exclusive use of any room or even desk in his office, it being the lawyer's custom to rent an "office" in the same suite to some 50 other corporations. The taxpayer's agent did not stay there, no books were kept there, and no bank account was maintained, all receipts from American sources being sent directly to its Geneva bank.
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The taxpayer, a Swiss corporation, through an American agent rented an "office" from a Jersey City lawyer without obtaining the exclusive use of any room or even desk in his office, it being the lawyer's custom to rent an "office" in the same suite to some 50 other corporations. The taxpayer's agent did not stay there, no books were kept there, and no bank account was maintained, all receipts from American sources being sent directly to its Geneva bank. Held, that the petitioner had no "office" in the United States within the meaning of section 231(b), Revenue Act of 1936.
1Opinion of the Court
RECHERCHES INDUSTRIELLS, S.A., R.I.S.A., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.
Recherches Industrielles, S. A. R. I. S. A. v. Commissioner
Docket No. 101863.
United States Board of Tax Appeals
45 B.T.A. 253; 1941 BTA LEXIS 1153;
September 30, 1941, Promulgated
The taxpayer, a Swiss corporation, through an American agent rented an "office" from a Jersey City lawyer without obtaining the exclusive use of any room or even desk in his office, it being the lawyer's custom to rent an "office" in the same suite to some 50 other corporations. The taxpayer's agent did not stay there,…
2Cases cited3 opinions
- Burnet v. HarmelSupreme Court of the United States · 1932
- Aktiebolaget Separator v. CommissionerUnited States Board of Tax Appeals · 1941
- Recherches Industrielles, S. A. R. I. S. A. v. CommissionerUnited States Board of Tax Appeals · 1941