Hubbard v. United States

WILLIAMS, Judge.

The plaintiff, a citizen of the United States, was a temporary resident of the city of London, England, during the taxable year 1927. The plaintiff’s federal income tax return for the year, filed on July 20, 1928, disclosed a net income of $153,284.65, arising from sources bofh within and without the United States, all of which was taxable in the United States. Claim for credit of $43,047.85 taxes accrued to Great Britain on the income arising in that country accompanied the return of which amount $17,429.16 was claimed as a credit against the taxes shown to be due on the…