Fiske v. Commissioner
United States Board of Tax Appeals
1. NONRESIDENT - SEC. 116(a), REVENUE ACT OF 1936 - EXCLUSION FROM INCOME. - An American citizen, who for many years had resided in France and had conducted a business there, remained a nonresident of the United States during the taxable year even though he spent all of that year in this country to which he had returned for a short visit and from which illness prevented his leaving until after the close of the year. 2. COMPENSATION FOR PERSONAL SERVICES ACTUALLY RENDERED. -…
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1. NONRESIDENT - SEC. 116(a), REVENUE ACT OF 1936 - EXCLUSION FROM INCOME. - An American citizen, who for many years had resided in France and had conducted a business there, remained a nonresident of the United States during the taxable year even though he spent all of that year in this country to which he had returned for a short visit and from which illness prevented his leaving until after the close of the year. 2. COMPENSATION FOR PERSONAL SERVICES ACTUALLY RENDERED. - Salary received by the above described person for the taxable year was compensation for personal services actually…
1Opinion of the Court
*230OPINION.
Murdock:
Section 116 (a) of the Revenue Act of 1936 exempts from taxation, in the case of an individual citizen of the United States who is “a bona fide nonresident of the United States for more than six months during the taxable year”, amounts received from sources without the United States which would constitute earned income, as defined in section 25 (a), if received from sources within the United States. Earned income is defined in section 25 (a) to include “compensation for personal services actually rendered.” The petitioner contends that the decedent was a bona fide nonresident…
2Cases cited5 opinions
- Lucas v. Ox Fibre Brush Co.Supreme Court of the United States · 1930
- Hall v. GodchauxSupreme Court of Louisiana · 1921
- United States v. RockteschellCourt of Appeals for the Ninth Circuit · 1913
- United States v. JorgensonDistrict Court, W.D. Michigan · 1916
- United States v. DickDistrict Court, N.D. New York · 1923
3Cited by2 opinions
- Commissioner of Internal Revenue v. SwentCourt of Appeals for the Fourth Circuit · 1946
- Fiske v. CommissionerUnited States Board of Tax Appeals · 1941