Filler v. Commissioner
United States Tax Court
T, a U.S. citizen residing in France, spent 5 business days in the United States during each of the years 1972 and 1973, and received compensation from his employer for services performed here in the amounts of $ 1,108 and $ 1,157, respectively. In computing the foreign tax credit under secs. 901 and 904, I.R.C. 1954, the Commissioner treated these amounts as U.S. source income (sec. 861(a)(3)), the net effect being to subject such income to U.S. income tax.
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T, a U.S. citizen residing in France, spent 5 business days in the United States during each of the years 1972 and 1973, and received compensation from his employer for services performed here in the amounts of $ 1,108 and $ 1,157, respectively. In computing the foreign tax credit under secs. 901 and 904, I.R.C. 1954, the Commissioner treated these amounts as U.S. source income (sec. 861(a)(3)), the net effect being to subject such income to U.S. income tax. The French authorities taxed T upon his entire compensation for each of the years without exclusion of these amounts. Held: This Court…
1Opinion of the Court
OPINION
Raum Judge:
The Commissioner determined income tax deficiencies against petitioners, citizens of the United States, for the years 1972 and 1973, in the amounts of $236 and $155, respectively. Petitioners are husband and wife, but the income of only the husband is here involved; he will be referred to hereinafter as the petitioner. During 1972 and 1973, he was a bona fide resident of France, employed there by “IBM-Europe.” In the determination of the deficiencies, the Commissioner made certain uncontested adjustments in the total compensation received by petitioner in each year.…
2Cases cited5 opinions
- Perkins v. CommissionerUnited States Tax Court · 1963
- Erie Railroad v. United StatesUnited States Court of Claims · 1957
- Schering Corp. v. CommissionerUnited States Tax Court · 1978
- Crerar v. CommissionerUnited States Tax Court · 1956
- Cini v. CommissionerUnited States Tax Court · 1977
3Cited by22 opinions
- Crow v. CommissionerUnited States Tax Court · 1985
- Estate of Petschek v. CommissionerUnited States Tax Court · 1983
- McCain v. CommissionerUnited States Tax Court · 1983
- Rust v. CommissionerUnited States Tax Court · 1985
- Amaral v. CommissionerUnited States Tax Court · 1988
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