Simenon v. Commissioner
United States Tax Court
44 T.C. 820 (1965)
- Written by Alex Ruskell, JD
Facts
Georges Simenon (plaintiff) was a successful author who had an office in his home. Simenon spent a good deal of time in France. Under the United States-France Tax Treaty, Simenon would owe no United States tax on his royalty income if he did not have a permanent establishment for business in the United States. Simenon sued the tax commissioner (defendant), arguing that his home office was not a permanent establishment under the treaty. Previously, Simenon had reported on his tax return that 50 percent of his home was used for business and had taken depreciation on that basis. Simenon also stated that furniture and fixtures were 100 percent devoted to business use. Simenon worked to market his books and signed many commercial contracts that used his home office’s address, but Simenon argued that his work was limited to “the act of creativity which produces masterpieces of literature” and that his home office was merely a place he went to type up his ideas. He argued that the actual place he did his work was wherever he thought up his ideas.
Rule of Law
Issue
Holding and Reasoning (Harron, J.)
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