This proceeding involves a deficiency in petitioner's income tax for the fiscal year ended July 31, 1949, in the amount of $639.67. The basic question is whether the petitioner, a nonresident alien, was engaged in business in the United States during the year in controversy. In the event that he was, there are further questions concerning whether he is entitled to charge off certain deductions against income earned in the United States.
Most of the facts have been...
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.