Furst v. Commissioner
United States Board of Tax Appeals
1. The Board has jurisdiction of a proceeding brought by a withholding agent to determine the liability of the withholding agent for the taxes of nonresident alien individuals. 2. Where nonresident alien individuals neither filed returns of all income from sources within the United States nor claims with the petitioner as withholding agent for the benefit of the personal exemption, the petitioner, as withholding agent, is not entitled, under the Revenue Act of 1924 and the…
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1. The Board has jurisdiction of a proceeding brought by a withholding agent to determine the liability of the withholding agent for the taxes of nonresident alien individuals. 2. Where nonresident alien individuals neither filed returns of all income from sources within the United States nor claims with the petitioner as withholding agent for the benefit of the personal exemption, the petitioner, as withholding agent, is not entitled, under the Revenue Act of 1924 and the regulations promulgated thereunder, to the benefit of a personal exemption for each non-resident alien individual.
1Opinion of the Court
*472OPINION.
McMahon:
After this proceeding was tried and submitted on the merits, the respondent filed a motion to dismiss for lack of jurisdiction upon the ground that the petitioner is not a taxpayer within the meaning of sections 273, 274, and 283 of the Revenue Act of 1926, and section 272 of the Revenue Act of 1928, citing, as authority, Southern Pacific Co. et al., 17 B. T. A. 410. Hearing was duly had upon this motion.
The Revenue Act of 1926 provides, in part:
Seo. 273. As used in this title in respect of a tax imposed by this title the term “ deficiency ” means—(1) The amount by which the…
2Cases cited1 opinion
- Massey v. LedererDistrict Court, E.D. Pennsylvania · 1921
3Cited by4 opinions
- Espinosa v. CommissionerUnited States Tax Court · 1996
- Espinosa v. CommissionerUnited States Tax Court · 1996
- Furst v. CommissionerUnited States Board of Tax Appeals · 1930
- Guillermo Baez Espinosa v. CommissionerUnited States Tax Court · 1996