Legal Opinion
Commissioner of Internal Revenue v. Nubar
Court of Appeals for the Fourth Circuit
Decided December 20, 1950No. 6145_1PublishedCited by 49 opinions
1Opinion of the Court
PARKER, Chief Judge.
This is an appeal from a decision of the Tax Court involving deficiencies of $318,220.26 in income taxes assessed for the years 1941, 1943 and 1944 against a citizen of Egypt who had been in this country from 1939 to 1945 and who had made profits of exceeding $600,000 during the years in question by trading on the exchanges of the country in stocks and commodities. Taxpayer contended that he was a non-resident alien not engaged in a trade or business within the United States and that, by reason of the provisions of 26 U.S.C.A. § 211(a) and (b), he was not taxable on the…
2Cases cited19 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- Brewster v. GageSupreme Court of the United States · 1930
- Fawcus MacHine Co. v. United StatesSupreme Court of the United States · 1931
- In Re Revocation of Ancillary Letters Testamentary of the Estate of NewcombNew York Court of Appeals · 1908
- Helvering v. Wilshire Oil Co.Supreme Court of the United States · 1939
14 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- Commissioner v. GroetzingerSupreme Court of the United States · 1987
- Axel Johnson, Inc. v. Carroll Carolina Oil Co.Court of Appeals for the Fourth Circuit · 1998
- Dwight A. Ward v. Commissioner of Internal Revenue, Hanna P. Ward v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, AndCourt of Appeals for the Fourth Circuit · 1957
- Benton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1952
44 more not listed; retrieve them via the Exa API.