Nubar v. Commissioner
United States Tax Court
The petitioner, an alien, was present in the United States continuously from August 1939 until August 1945. He was admitted under a visitor's visa which allowed him a stay of three months, but the time was extended because of difficulties of returning to Europe, and he was allowed to remain until cessation of hostilities in Europe.
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The petitioner, an alien, was present in the United States continuously from August 1939 until August 1945. He was admitted under a visitor's visa which allowed him a stay of three months, but the time was extended because of difficulties of returning to Europe, and he was allowed to remain until cessation of hostilities in Europe. During the taxable years, large transactions on securities and commodities exchanges in the United States were effected for petitioner by resident brokers. Under the facts, held (1) that petitioner was a nonresident alien, and (2) that he was not engaged in a trade…
1Opinion of the Court
OPINION.
HarRon, Judge-.
The questions for decision are (1) whether or not petitioner was a resident alien during the periods in question, and (2) whether or not he was engaged in a trade or business in the United States during the periods in question, so as to be taxable on capital gains and on income from sources outside the United States.
Petitioner contends that he was a nonresident alien within the meaning of section 211 (a) of the Internal Revenue Code,1 tnat he was not engaged in any business in the United States during the taxable years 1941 through 1944 inclusive, and that, therefore,…
2Cases cited6 opinions
- Johnson v. CommissionerUnited States Tax Court · 1946
- Downs v. CommissionerUnited States Tax Court · 1946
- Adda v. CommissionerUnited States Tax Court · 1948
- Barhydt v. CrossSupreme Court of Iowa · 1912
- Scottish American Inv. Co. v. CommissionerUnited States Tax Court · 1949
1 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Commissioner of Internal Revenue v. NubarCourt of Appeals for the Fourth Circuit · 1950
- Patino v. CommissionerUnited States Tax Court · 1949
- Cooper v. CommissionerUnited States Tax Court · 1950
- Park v. CommissionerUnited States Tax Court · 1982
- Chang Hsiao Liang v. CommissionerUnited States Tax Court · 1955
10 more not listed; retrieve them via the Exa API.