Winnett v. Commissioner
United States Tax Court
P and her former husband, H, filed a joint income tax return for 1985. They reported H's wages earned while working on an oil rig off the coast of Dubai but excluded such from gross income as exempt foreign earned income under sec. 911, I.R.C. 1954, as amended. The return showed a refund due in excess of $ 10,000, which P received in connection with her divorce from H. P and H attached Form 2555 to their return.
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P and her former husband, H, filed a joint income tax return for 1985. They reported H's wages earned while working on an oil rig off the coast of Dubai but excluded such from gross income as exempt foreign earned income under sec. 911, I.R.C. 1954, as amended. The return showed a refund due in excess of $ 10,000, which P received in connection with her divorce from H. P and H attached Form 2555 to their return. The instructions for Form 2555 stated that taxpayers should attach Form 2555 to their Form 1040 and file both forms with the Philadelphia Service Center. The return was mailed to the…
1Opinion of the Court
Kathryn Winnett, formerly known as Kathryn Wegele, Petitioner, v. Commissioner of Internal Revenue, Respondent
Winnett v. Commissioner
Docket No. 27864-89
United States Tax Court
96 T.C. 802; 1991 U.S. Tax Ct. LEXIS 44; 96 T.C. No. 38;
June 13, 1991, Filed
Decision will be entered for the respondent.
P and her former husband, H, filed a joint income tax return for 1985. They reported H's wages earned while working on an oil rig off the coast of Dubai but excluded such from gross income as exempt foreign earned income under sec. 911, I.R.C. 1954, as amended. The return showed a refund due in excess…
2Cases cited17 opinions
- Lucas v. Pilliod Lumber Co.Supreme Court of the United States · 1930
- Bokum v. CommissionerUnited States Tax Court · 1990
- Patricia A. Price v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1989
- Emmons v. CommissionerUnited States Tax Court · 1989
- Gary M. Emmons and Martha C. Emmons v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
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