Samann v. Commissioner
United States Tax Court
Petitioner, a citizen of Canada and a resident of Switzerland, filed a United States nonresident alien income tax return (Form 1040B) for the taxable year 1954. Petitioner had a "permanent establishment" in the United States until March 15, 1954. Thereafter, and during the remainder of 1954 petitioner received $ 69,641.77 in royalties from sources within the United States.
Read the full summary
Petitioner, a citizen of Canada and a resident of Switzerland, filed a United States nonresident alien income tax return (Form 1040B) for the taxable year 1954. Petitioner had a "permanent establishment" in the United States until March 15, 1954. Thereafter, and during the remainder of 1954 petitioner received $ 69,641.77 in royalties from sources within the United States. Held, such royalties are not exempt from taxation under article VIII of the income tax convention between the United States and the Swiss Confederation proclaimed by the President of the United States on October 1, 1951,…
1Opinion of the Court
Arundell, Judge:
Respondent determined a deficiency in income tax for the calendar year 1954 in the amount of $49,074.75.
The only issue remaining to be decided is whether petitioner, a nonresident alien who had a “permanent establishment” in the United States until March 15,1954, is taxable on $69,641.77 of royalties from sources within the United States received by him between March 15 and December 31,1954, or whether such royalties are exempt from taxation under article VIII of the income tax convention between the United States and the Swiss Confederation proclaimed by the President of the…
2Cases cited10 opinions
- The Amiable IsabellaSupreme Court of the United States · 1821
- Hauenstein v. LynhamSupreme Court of the United States · 1880
- Helvering v. PriceSupreme Court of the United States · 1940
- Jordan v. TashiroSupreme Court of the United States · 1928
- Lewenhaupt v. CommissionerUnited States Tax Court · 1953
5 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Estate of Coleman v. CommissionerUnited States Tax Court · 1969
- Simenon v. CommissionerUnited States Tax Court · 1965
- Londen v. CommissionerUnited States Tax Court · 1965
- Estate of Burghardt v. CommissionerUnited States Tax Court · 1983
- American Air Liquide, Inc. v. CommissionerUnited States Tax Court · 2001
9 more not listed; retrieve them via the Exa API.