Tobey v. Comm'r
United States Tax Court
Petitioner, a renowned professional artist, is a United States citizen who resided in Switzerland during the years at issue. In 1965 and 1966 he sold his paintings to customers throughout the world without prior contract or commission. Most of the sales were made through galleries that acted as his selling agents. In each year he excluded $ 25,000 from gross income as "earned income from sources outside the United States."
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Petitioner, a renowned professional artist, is a United States citizen who resided in Switzerland during the years at issue. In 1965 and 1966 he sold his paintings to customers throughout the world without prior contract or commission. Most of the sales were made through galleries that acted as his selling agents. In each year he excluded $ 25,000 from gross income as "earned income from sources outside the United States." Held: The amounts received from the sale of petitioner's paintings constituted "earned income" as defined in sec. 911(b), I.R.C. 1954. Accordingly, the excluded amounts are…
1Opinion of the Court
OPINION
Dawson, Judge:
Respondent determined the following deficiencies in petitioner’s Federal income taxes:
Taxable year Deficiency
1965 _$10,283.89
1966 _ 5, 372.38
In an amended petition the petitioner has claimed overpayments for each of these years.
The issue presented for our decision is whether $25,000 of the petitioner’s receipts in each of the years 1965 and 1966 derived from the sale of his paintings while living in Switzerland constituted “earned income” within the meaning of section 911 (b), I.R.C. 1954,1 and thus excludable from gross income and exempt from taxation under section…
2Cases cited8 opinions
- Daniel A. Robida v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1972
- Holmes v. CommissionerUnited States Tax Court · 1971
- Ingram v. BowersCourt of Appeals for the Second Circuit · 1932
- Ingram v. BowersDistrict Court, S.D. New York · 1931
- Goss v. CommissionerUnited States Tax Court · 1973
3 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Cook v. United StatesUnited States Court of Claims · 1979
- Brewster v. CommissionerUnited States Tax Court · 1976
- Furman v. United StatesDistrict Court, D. South Carolina · 1984
- Van Kalker v. CommissionerUnited States Tax Court · 1983
- Kramer v. Comm'rUnited States Tax Court · 1983
11 more not listed; retrieve them via the Exa API.