Stallforth v. Commissioner
United States Tax Court
1. Held, on the facts, that compensation received by petitioner in 1941 was for services rendered over a period from November 1935 through 1940, and that tax liability for 1941 is to be computed under the provisions of section 107 (a), Internal Revenue Code. 2. The petitioner was not a bona fide nonresident of the United States for more than six months during 1941, but was such during each of the years 1936 and 1937. It being assumed, for lack of proof, that petitioner's…
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1. Held, on the facts, that compensation received by petitioner in 1941 was for services rendered over a period from November 1935 through 1940, and that tax liability for 1941 is to be computed under the provisions of section 107 (a), Internal Revenue Code. 2. The petitioner was not a bona fide nonresident of the United States for more than six months during 1941, but was such during each of the years 1936 and 1937. It being assumed, for lack of proof, that petitioner's return for 1941 was on a cash basis, it is held that section 116 (a), Internal Revenue Code, does not apply, and that…
1Opinion of the Court
OPINION.
Disney, Judge:
The petitioner contends that compensation received by him in 1941 for services rendered over a period from September 3,1935, to January 10,1941, was, in determining the deficiency for 1941, erroneously included in gross income and that his tax liability should be computed under the provisions of section 107 (a), Internal Revenue Code.1 The respondent contends that petitioner’s tax liability is not determinable under section 107 (a) because the compensation received in 1941 was not in payment of services covering a period of sixty calendar months or more as required by…
2Cases cited4 opinions
- Court Holding Co. v. CommissionerUnited States Tax Court · 1943
- Z. & F. Assets Realization Corp. v. HullSupreme Court of the United States · 1941
- Mansuss Realty Co. v. CommissionerUnited States Tax Court · 1943
- Heffelfinger v. CommissionerUnited States Tax Court · 1945
3Cited by24 opinions
- Knox v. CommissionerUnited States Tax Court · 1948
- Hofferbert v. Marshall Et UxCourt of Appeals for the Fourth Circuit · 1952
- Stockly v. CommissionerUnited States Tax Court · 1954
- Marshall v. CommissionerUnited States Tax Court · 1950
- Ford v. CommissionerUnited States Tax Court · 1952
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