Simenon v. Commissioner
United States Tax Court
Petitioner is a citizen of Belgium. He is a professional writer who earns his living by writing fiction and granting various rights to others in his literary works in return for royalties. He entered the United States under a permanent visa in 1947 and maintained a residence here thereafter. He carried on a business in the United States as an author.
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Petitioner is a citizen of Belgium. He is a professional writer who earns his living by writing fiction and granting various rights to others in his literary works in return for royalties. He entered the United States under a permanent visa in 1947 and maintained a residence here thereafter. He carried on a business in the United States as an author. He went to Europe with his family on March 19, 1955; he lived in France until June 20, 1956, and then lived in Switzerland thereafter. He received author's royalties from U.S. sources in 1955 after March 20, which he claims were exempt from the…
1Opinion of the Court
Georges Simenon, Petitioner, v. Commissioner of Internal Revenue, Respondent
Simenon v. Commissioner
Docket No. 86040
United States Tax Court
44 T.C. 820; 1965 U.S. Tax Ct. LEXIS 31;
September 29, 1965, Filed
Decision will be entered for the respondent.
Petitioner is a citizen of Belgium. He is a professional writer who earns his living by writing fiction and granting various rights to others in his literary works in return for royalties. He entered the United States under a permanent visa in 1947 and maintained a residence here thereafter. He carried on a business in the United States as an author.…
2Cases cited45 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Brewster v. GageSupreme Court of the United States · 1930
- Helvering v. Wilshire Oil Co.Supreme Court of the United States · 1939
- Commissioner v. Scottish American Investment Co.Supreme Court of the United States · 1945
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