Casanova Co. v. Commissioner
United States Tax Court
P seeks exemption from the withholding requirements of secs. 1441 and 1442, I.R.C. 1954, based upon treaty provisions between the United States and the Netherlands and R's applicable regulation, and based upon exemption documents applicable to the period in question. R, while conceding the authenticity of the documents, contends that they are ineffective because filed late.
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P seeks exemption from the withholding requirements of secs. 1441 and 1442, I.R.C. 1954, based upon treaty provisions between the United States and the Netherlands and R's applicable regulation, and based upon exemption documents applicable to the period in question. R, while conceding the authenticity of the documents, contends that they are ineffective because filed late. Upon cross-motions for summary judgment: Held, that there are no material facts in dispute, and the case may be decided as a matter of law. Held, further: That the documents are valid to confer exemption under existing…
1Opinion of the Court
OPINION
KÓRNER, Judge:
Respondent determined that petitioner was liable for a deficiency of $172,500 in income tax required to be withheld for the calendar year ending December 31, 1980, together with additions to tax under section 6653(a)1 in the amount of $8,625, and a further addition to tax under section 6656 in the amount of $8,625. The issues presented are:(1) Whether petitioner was required to withhold income tax at the source on certain income paid to a foreign entity in 1980, pursuant to sections 1441, 1442, and/or applicable treaty provisions;(2) If petitioner was liable to make such…
2Cases cited16 opinions
- Adickes v. S. H. Kress & Co.Supreme Court of the United States · 1970
- United States v. Diebold, Inc.Supreme Court of the United States · 1962
- Dixon v. United StatesSupreme Court of the United States · 1965
- Stubbs, Overbeck & Associates, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1971
- Martha Lyons v. Board of Education of Charleston Reorganized School District No. 1 of Mississippi County, MissouriCourt of Appeals for the Eighth Circuit · 1975
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3Cited by32 opinions
- Greene v. CommissionerUnited States Tax Court · 1987
- Central De Gas De Chihuahua, S.A. v. CommissionerUnited States Tax Court · 1994
- Compaq Computer Corp. v. CommissionerUnited States Tax Court · 1999
- Marett v. Comm'rUnited States Tax Court · 2009
- Weimer v. CommissionerUnited States Tax Court · 1987
27 more not listed; retrieve them via the Exa API.