Maclean v. Commissioner
United States Tax Court
P, a citizen of the United Kingdom who first began working in the United States in August 1973, used a fiscal tax year ending Feb. 28, 1974, for his 1973 income tax return. P excluded certain income earned as wages, claiming the amount was exempt under the United States Income Tax Treaty with the United Kingdom.
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P, a citizen of the United Kingdom who first began working in the United States in August 1973, used a fiscal tax year ending Feb. 28, 1974, for his 1973 income tax return. P excluded certain income earned as wages, claiming the amount was exempt under the United States Income Tax Treaty with the United Kingdom. Held: 1. P must follow the calendar tax year in filing, because he did not keep adequate books and records for the fiscal tax year filing requirements under sec. 441(g), I.R.C. 1954; 2. P's income earned while he was working in the United States is not exempt from taxation under terms…
1Opinion of the Court
OPINION
Wilbur, Judge:
Respondent determined a deficiency of $2,850.26 in petitioner’s Federal income tax for the calendar year 1973. The issues for decision are (1) whether petitioner is entitled to use a taxable year other than a calendar year, and (2) whether $12,806.28 of income earned by petitioner in the United States during 1973 is exempt from U.S. tax under the provisions of the income tax treaty between the United States and the United Kingdom.
This case was fully stipulated and submitted for decision under Rule 122, Tax Court Rules of Practice and Procedure. The stipulation for trial,…
2Cases cited13 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Burnet v. ClarkSupreme Court of the United States · 1932
- Adams v. CommissionerUnited States Tax Court · 1966
- Baehre v. CommissionerUnited States Tax Court · 1950
- Linen Thread Co. v. CommissionerUnited States Tax Court · 1950
8 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Schoneberger v. CommissionerUnited States Tax Court · 1980
- Riley v. CommissionerUnited States Tax Court · 1980
- Richard v. CommissionerUnited States Tax Court · 1988
- Bassett v. CommissionerUnited States Tax Court · 1988
- Maclean v. CommissionerUnited States Tax Court · 1980
5 more not listed; retrieve them via the Exa API.