Crerar v. Commissioner
United States Tax Court
Petitioner is a citizen of the United States who was a resident of Canada during 1952. All of her 1952 income was derived from sources within the United States. The question is whether the rate of tax to be imposed upon petitioner's income is a rate set forth in the 1942 Tax Convention between the United States and Canada rather than the rates prescribed in sections 11 and 12, 1939 Code.
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Petitioner is a citizen of the United States who was a resident of Canada during 1952. All of her 1952 income was derived from sources within the United States. The question is whether the rate of tax to be imposed upon petitioner's income is a rate set forth in the 1942 Tax Convention between the United States and Canada rather than the rates prescribed in sections 11 and 12, 1939 Code. Held, under the 1942 Tax Convention with Canada, as amended, the United States reserved the right, in article XVII, to tax the income of its citizens residing in Canada under provisions of the Internal…
1Opinion of the Court
OPINION.
Habron, Judge:
The Commissioner determined a deficiency in income tax for the calendar year 1952 in the amount of $1,097.64. The deficiency, for the most part, results from the Commissioner’s determination that the rates of tax provided by sections 11 and 12 of the 1939 Code are applicable in determining the correct United States income tax due from petitioner.
The petitioner, a citizen of the United States, was a resident of Canada during all of 1952. The petitioner contends that taxation of her income for 1952 is governed by the Tax Convention between the United States and Canada…
2Cases cited4 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Brewster v. GageSupreme Court of the United States · 1930
- Lykes v. United StatesSupreme Court of the United States · 1952
- United States v. Cerecedo Hermanos Y CompañiaSupreme Court of the United States · 1908
3Cited by8 opinions
- Crow v. CommissionerUnited States Tax Court · 1985
- Filler v. CommissionerUnited States Tax Court · 1980
- Foley v. CommissionerUnited States Tax Court · 1986
- Crerar v. CommissionerUnited States Tax Court · 1956
- Crow v. CommissionerUnited States Tax Court · 1985
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