Neill v. Commissioner
United States Board of Tax Appeals
Petitioner, a nonresident alien, whose only source of income from within the United States is rentals paid by the lessee of a building owned by her but operated by such lessee, which rentals are paid for her account to attorneys she employs and who maintain an office in the United States and who, in turn, pay interest due on a mortgage on the property from such rentals, is neither engaged in business in the United States nor maintaining an office or place of business…
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Petitioner, a nonresident alien, whose only source of income from within the United States is rentals paid by the lessee of a building owned by her but operated by such lessee, which rentals are paid for her account to attorneys she employs and who maintain an office in the United States and who, in turn, pay interest due on a mortgage on the property from such rentals, is neither engaged in business in the United States nor maintaining an office or place of business therein, and, consequently, is taxable upon the gross rentals received, under section 211(a)(1) of the Revenue Act of 1938.
1Opinion of the Court
OPINION.
Leech:
Respondent determined a deficiency in income tax in the amount of $481.83 for the calendar year 1938. The issues presented are (1) whether the income of petitioner, a nonresident alien individual, is to be computed under section 211 (a) (1) or section 211 (b) of the Revenue Act of 1938,1 and, if under section 211 (a) (1), (2), whether petitioner is taxable upon net income computed by deduction of mortgage interest paid and is entitled to a personal exemption of $1,000.
We find the facts as stipulated. Briefly, these are that petitioner is a nonresident alien. Her return for the…
2Cases cited3 opinions
- Higgins v. CommissionerSupreme Court of the United States · 1941
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Recherches Industrielles, S. A. R. I. S. A. v. CommissionerUnited States Board of Tax Appeals · 1941
3Cited by9 opinions
- De Amodio v. CommissionerUnited States Tax Court · 1960
- Di Portanova v. United StatesUnited States Court of Claims · 1982
- Hendrickson v. CommissionerUnited States Tax Court · 1987
- TAIYO HAWAII CO. v. COMMISSIONERUnited States Tax Court · 1997
- De Amodio v. CommissionerUnited States Tax Court · 1960
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