Legal Opinion
Craik v. United States
United States Court of Claims
Decided February 5, 1940No. M-79PublishedCited by 14 opinions
1Opinion of the Court
WHITAKER, Judge.
The plaintiff during the time in question was a nonresident alien. He was a member of two partnerships operating in this country. Both of these partnerships derived a portion of their income from sources without the United States. The plaintiff, being a nonresident alien, claims the right to exclude from his income his distributive share of the partnership income derived from sources without the United States, under section 213(c) of the Revenue Act of 1918, 40 Stat. 1066, which reads in part as follows: “In the case of nonresident alien individuals, gross income includes only…
2Cases cited6 opinions
- Helvering v. ButterworthSupreme Court of the United States · 1933
- United States v. CoulbyCourt of Appeals for the Sixth Circuit · 1919
- United States v. CoulbyDistrict Court, N.D. Ohio · 1918
- Johnston v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1936
- Klingenstein v. United StatesUnited States Court of Claims · 1937
1 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Neuberger v. CommissionerSupreme Court of the United States · 1940
- Liflans Corporation v. The United StatesUnited States Court of Claims · 1968
- Thomas Browne Foster v. United StatesCourt of Appeals for the Second Circuit · 1964
- Landau v. CommissionerUnited States Tax Court · 1953
- City Bank Farmers Trust Co. v. United StatesUnited States Court of Claims · 1942
9 more not listed; retrieve them via the Exa API.