1. Home
  2. Browse Decisions
  3. T.C.
  4. 10 T.C.
  5. 10 T.C. 1291 (1948)
 

ADDA v. COMMISSIONER

Docket No. 14170.

10 T.C. 1291 (1948)

FERNAND C. A. ADDA, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 30, 1948.

Attorney(s) appearing for the Case

Mitchell B. Carroll, Esq., John J. Smith, Esq., and Rollin Browne, Esq., for the petitioner.

William F. Evans, Esq., for the respondent.

OPINION.

This case involves income tax for the taxable year 1943. Deficiency was determined in the amount of $3,262.70, and the petitioner alleges overpayment of tax in the amount of $2,050.74 (including $78.88 interest). The question presented is whether petitioner, a nonresident alien individual, was engaged in trade or business in the United States during the calendar year 1943, within the meaning of section 211 (b)...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases