Respondent determined a deficiency in petitioner's income taxes in the amount of $41,267.73 for the year 1946. In an amended answer, respondent asserted an increased deficiency for that year in the amount of $4,024.17. The issue is whether petitioner, a nonresident alien, was engaged in a trade or business within the United States during the year in controversy as a result of his security transactions through a resident agent so as to permit taxation of his income therefrom...
Let's get started
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.