Legal Opinion
Marsman v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided July 7, 1953No. 6535PublishedCited by 52 opinions
1Opinion of the Court
SOPER, Circuit Judge.
This petition to review the decision of the Tax Court presents the questions whether Mary A. Marsman, a citizen of *337the Commonwealth of the Philippines, was a resident of the United States during the period from September 22, 1940 to December 31, 1941, and if so, whether she is liable for United States income tax on certain undistributed net income held on December 31, 1940 by La Trafagona, a Philippine corporation, wholly owned by her. If these questions are resolved against the taxpayer, it is also necessary to determine (1) whether the tax should be based on one-half of…
2Cases cited11 opinions
- United States v. American Trucking AssociationsSupreme Court of the United States · 1940
- Burnet v. Chicago Portrait Co.Supreme Court of the United States · 1932
- American Chicle Co. v. United StatesSupreme Court of the United States · 1942
- Commissioner of Internal Revenue v. NubarCourt of Appeals for the Fourth Circuit · 1950
- Helvering v. CampbellCourt of Appeals for the Fourth Circuit · 1944
6 more not listed; retrieve them via the Exa API.
3Cited by52 opinions
- Robert A. Henningsen, and Cross and R.A. And Margaret Henningsen v. Commissioner of Internal Revenue, AndCourt of Appeals for the Fourth Circuit · 1957
- Adams v. CommissionerUnited States Tax Court · 1966
- Brittingham v. CommissionerUnited States Tax Court · 1976
- Easson v. CommissionerUnited States Tax Court · 1960
- Estate of Petschek v. CommissionerUnited States Tax Court · 1983
47 more not listed; retrieve them via the Exa API.