Flanagan v. Commissioner
United States Tax Court
Pension payments received in 1944 and 1945 attributable to compensation of United States citizen for services rendered during more than 2 years' previous residence abroad but received after taxable year of change of residence to the United Statesheld not exempt under Internal Revenue Code, section 116 (a) (2). Wood v. United States, 104 F. Supp. 1020, followed.
1Opinion of the Court
OPINION.
Opper, Judge:
Deficiencies in income tax for 1944 and 1945 in the respective amounts of $19,124.98 and $8,218.26 are in controversy. All of the facts hare been stipulated and they are hereby so found. The returns of petitioner’s decedent (sometimes herein called “decedent”) were filed with the collector for the second district of New York.
The factual background, the question involved and the contentions of the parties are well summarized in respondent’s brief:
James W. Flanagan, who died on July 24, 1950, and is referred to herein as the decedent, was a citizen of the United States at…
2Cases cited4 opinions
- Eisner v. MacOmberSupreme Court of the United States · 1920
- Takao Ozawa v. United StatesSupreme Court of the United States · 1922
- Baehre v. CommissionerUnited States Tax Court · 1950
- Wood v. United StatesUnited States Court of Claims · 1952
3Cited by3 opinions
- Laughlin v. CommissionerUnited States Tax Court · 1956
- Flanagan v. CommissionerUnited States Tax Court · 1952
- Laughlin v. CommissionerUnited States Tax Court · 1956