Johnston v. Commissioner
United States Tax Court
During 1948 and 1949 petitioner, a citizen and resident of Canada, was a member of a partnership engaged in the cattle business in the United States.
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During 1948 and 1949 petitioner, a citizen and resident of Canada, was a member of a partnership engaged in the cattle business in the United States. Held, his distributive share of partnership income was fully taxable by the United States under the provisions of sections 22 (a), 182, 211 (b), and 219 of the 1939 Code; held, further, no reasonable cause was shown which excuses petitioner's failure to file United States income tax returns for such years, and the respondent, therefore, properly determined penalties under section 291 (a).
1Opinion of the Court
OPINION.
Rice, Judge:
This proceeding involves the following contested deficiencies in income tax and penalties determined under section 291 (a) of the 1939 Code:
Income taco Sec. 291 (a) Year deficiency penalty
1948- $7,083.68 $1,770.92
1949- 18,557. 91 4,639.48
The issues to be decided are: (1) Whether the petitioner, a nonresident alien during the years in issue, was engaged in trade or business in the United States; and if so, (2) whether the respondent erred in determining penalties under section 291 (a) for petitioner’s failure to file United States income tax returns for such years.…
2Cases cited2 opinions
- Commissioner v. CulbertsonSupreme Court of the United States · 1949
- Commissioner v. TowerSupreme Court of the United States · 1946
3Cited by7 opinions
- Adams v. CommissionerUnited States Tax Court · 1966
- Donroy, Ltd., Dostrey, Ltd., Lacancal, Ltd., and Transpat, Ltd. v. United StatesCourt of Appeals for the Ninth Circuit · 1962
- Brown Group v. CommissionerUnited States Tax Court · 1995
- Donroy, Ltd. v. United StatesDistrict Court, N.D. California · 1961
- Adams v. CommissionerUnited States Tax Court · 1966
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