J. A. C. STEUR v. COMMISSIONER

Docket No. 6350.

7 T.C. 1075 (1946)

J. A. C. STEUR, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated October 31, 1946.


Attorney(s) appearing for the Case

Robert E. Samuels, Esq., and Milton Yanowich, Esq., for the petitioner.

James C. Maddox, Esq., for the respondent.


The respondent determined a deficiency in the income tax of J. A. C. Steur for the year 1941 in the amount of $30,983.58.

The only issue now in controversy is whether or not the petitioner is taxable as a resident alien upon income received after his arrival in the United States attributable in part to past services rendered while he was a nonresident alien. Another issue, relating to war losses, was raised in the pleadings, but, since no evidence was introduced relating...

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