Taylor Secur., Inc. v. Commissioner
United States Board of Tax Appeals
1. The petitioner, a Canadian corporation, received income from sources within the United Stated during the years 1930 through 1935. No returns having been filed by the petitioner for those years, the respondent in March 1937, on the basis of a statement furnished by the petitioner, prepared returns for the petitioner under section 3176 of the Revised Statutes, as amended, and notified the petitioner of the determination of deficiencies in tax for the respective years.
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1. The petitioner, a Canadian corporation, received income from sources within the United Stated during the years 1930 through 1935. No returns having been filed by the petitioner for those years, the respondent in March 1937, on the basis of a statement furnished by the petitioner, prepared returns for the petitioner under section 3176 of the Revised Statutes, as amended, and notified the petitioner of the determination of deficiencies in tax for the respective years. Within the required time the petitioner filed its petition with the Board with respect to such determination. Pursuant to the…
1Opinion of the Court
*700OPINION.
Hill:
Every corporation subject to income taxation is required to make a return, stating specifically the items of its gross income and deductions and credits allowable. The returns of a corporation having no principal office or principal place of business in the United States are required to be filed with the collector at Baltimore, Maryland, and in the case of a foreign corporation which has no office or place of business in the United States and files its returns on the calendar year basis, the returns are to be filed on or before June 15 following the close of the calendar year. In…
2Cited by25 opinions
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- Blenheim Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1942
- Espinosa v. CommissionerUnited States Tax Court · 1996
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