Brewster v. Commissioner
United States Tax Court
Petitioner, a U.S. citizen residing abroad, operated a farming business as a sole proprietorship in Ireland at a loss. Petitioner's personal services as well as capital were material income-producing factors in the business. Held, under sec. 911(b), petitioner was required to exclude a portion of her gross farm income as "earned income." Brewster v. Commissioner, 473 F.2d 160 (D.C.
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Petitioner, a U.S. citizen residing abroad, operated a farming business as a sole proprietorship in Ireland at a loss. Petitioner's personal services as well as capital were material income-producing factors in the business. Held, under sec. 911(b), petitioner was required to exclude a portion of her gross farm income as "earned income." Brewster v. Commissioner, 473 F.2d 160 (D.C. Cir. 1972), affg. per curiam 55 T.C. 251 (1970); Jack E. Golsen, 54 T.C. 742 (1970), affd. on the substantive issue 445 F.2d 985 (10th Cir. 1971). Held, further, respondent's determination that 30 percent of gross…
1Opinion of the Court
Tannenwald, Judge:
Respondent determined the following deficiencies in petitioner’s Federal income tax:
Year Deficiency Year Deficiency
1962. $25,071.98 1967. $24,505.82
1963. 17,945.48 1968. 16,435.89
1964. 32,787.48 1969. 68,912.27
1965. 2,498.02
The questions before us are: (1) Whether a portion of petitioner’s gross farm income was excludable as earned income under section 9111 when her foreign farming proprietorship operated at a loss, (2) if a portion was so excludable, the amount thereof, and (3) the amount of petitioner’s farming expenses "allocable to or chargeable against” the excludable…
2Cases cited18 opinions
- Jack E. Golsen and Sylvia H. Golsen v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1971
- Challenge Mfg. Co. v. CommissionerUnited States Tax Court · 1962
- Pepsi--Cola Bottling Company of Salina, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1976
- Pepsi-Cola Bottling Co. v. CommissionerUnited States Tax Court · 1974
- Sperapani v. CommissionerUnited States Tax Court · 1964
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3Cited by19 opinions
- Anne Moen Bullitt Biddle Brewster v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1979
- Hesselink v. CommissionerUnited States Tax Court · 1991
- Cook v. United StatesUnited States Court of Claims · 1979
- Black v. CommissionerUnited States Tax Court · 1977
- ALEXANDER v. COMMISSIONERUnited States Tax Court · 1978
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