Davis v. Commissioner
United States Tax Court
Petitioner, a United States citizen, was employed by the Territorial Government of American Samoa during the taxable years 1951 and 1952. Held, that the Government of American Samoa was an "agency" of the United States within the purview of section 251 (j), I. R. C. 1939, and that the amounts received for services performed for such government are not exempt from taxation.
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Petitioner, a United States citizen, was employed by the Territorial Government of American Samoa during the taxable years 1951 and 1952. Held, that the Government of American Samoa was an "agency" of the United States within the purview of section 251 (j), I. R. C. 1939, and that the amounts received for services performed for such government are not exempt from taxation. Held, further, that petitioner has failed to show that the amounts of so-called cost-of-living allowances received in the taxable years involved were pursuant to a regulation approved by the President as required by section…
1Opinion of the Court
This proceeding involves deficiencies in income tax of petitioners for the years 1951 and 1952 in the respective amounts of $132.80 and $90.34. Petitioners filed timely claims for refund in the amount of $782.66 for the year 1951, and $917.96 for 1952.
The primary issue is whether petitioners are immune from Federal income tax on the amounts received for services rendered in the taxable years involved under contracts of employment with the Government of American Samoa. ' In the event it is held petitioners are not immune, are the amounts paid to Edward L. Davis in the respective taxable years…
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