CRAIK v. UNITED STATES

No. M-79.

31 F.Supp. 132 (1940)

CRAIK v. UNITED STATES.

Court of Claims.

February 5, 1940.


Attorney(s) appearing for the Case

Richard S. Holmes, of New York City, for plaintiff.

John W. Hussey, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, Sp. Assts. to Atty. Gen., on the brief), for defendant.

Before WHALEY, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHITAKER, Judges.


WHITAKER, Judge.

The plaintiff during the time in question was a nonresident alien. He was a member of two partnerships operating in this country. Both of these partnerships derived a portion of their income from sources without the United States. The plaintiff, being a nonresident alien, claims the right to exclude from his income his distributive share of the partnership income derived from sources without the United States, under section 213(c) of the Revenue Act...

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