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Taxation - Income From Sale Of Goods Within The United States, Michigan Law Review

Michigan Law Review

The commissioner of internal revenue assessed income and profits taxes against a Mexican corporation for its sales of oil to domestic buyers under the provisions of section 2 33 (b) of the Revenue Acts of 1918 and 1921. The statutes taxed income from the "sale" of personal property "within the United States." The commissioner contended that the essential character of the transaction-the contract of sale-is the decisive factor in determining the place of sale for this purpose. Since the contracts were made here and called for payment at the offices of the seller's agents in this country, the sales occurred …