Miller v. Commissioner
United States Tax Court
The petitioner, a member of a partnership, was the managing partner of the firm's Paris office for a period of time and received payments from the partnership attributable to such period. Held, some of the payments were guaranteed payments within the meaning of sec. 707(c), I.R.C. 1954, and are fully excludable from gross income under sec. 911, I.R.C. 1954, as income from sources without the United States.
1Opinion of the Court
OPINION
The petitioner received $135,293.20 from White & Case attributable to the period when he was in charge of the firm’s Paris office. The issue for decision is how much of this sum is excludable from the petitioners’ gross income pursuant to section 911.
As applicable to the years in issue, section 911(a) provides3 that, in the case of a U.S. citizen meeting certain foreign residence or presence requirements,
The following items shall not he included in gross income and shall he exempt from taxation under this subtitle:(1) * * * amounts received from sources without the United States * * *…
2Cases cited7 opinions
- Falconer v. CommissionerUnited States Tax Court · 1963
- Lloyd v. CommissionerUnited States Board of Tax Appeals · 1929
- Thomas Browne Foster v. United StatesCourt of Appeals for the Second Circuit · 1964
- Benfer v. CommissionerUnited States Tax Court · 1965
- Anne L. And Tobin Armstrong v. R. L. Phinney, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1968
2 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Specking v. Comm'rUnited States Tax Court · 2001
- United States v. Ronald H. PachecoCourt of Appeals for the Ninth Circuit · 1990
- Cagle v. CommissionerCourt of Appeals for the Fifth Circuit · 1976
- Pratt v. CommissionerUnited States Tax Court · 1975
- Daniel S. Kampel and Clarisse Kampel v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1980
18 more not listed; retrieve them via the Exa API.