Boyd v. Commissioner
United States Tax Court
During the taxable years in issue, petitioners were employed by Pan American World Airways, Inc., Guided Missiles Range Division, in connection with the performance of its contract with the U.S. Air Force for the maintenance and operation of down range missile-tracking stations located in the Bahama Islands, where petitioners were stationed, and on other Atlantic islands.
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During the taxable years in issue, petitioners were employed by Pan American World Airways, Inc., Guided Missiles Range Division, in connection with the performance of its contract with the U.S. Air Force for the maintenance and operation of down range missile-tracking stations located in the Bahama Islands, where petitioners were stationed, and on other Atlantic islands. The missile bases were established by the Air Force pursuant to treaties executed by the United States and Great Britain which provided certain extraterritorial rights for military and civilian personnel involved in the…
1Opinion of the Court
BRUCE, Judge:
Respondent determined deficiencies in the income taxes of petitioner Garvis O. Boyd for the calendar years 1956, 1957, and 1958 in the respective amounts of $706.85, $797.42, and $933.82 and a deficiency in the income tax of petitioner E. P. Philpot for the calendar year 1958 and an addition to tax in the respective amounts of $1,191.55 and $297.89. Eespondent has conceded that the addition to tax determined against petitioner Philpot for failure to file a return is not owing. The only issue remaining in these consolidated cases is whether during the years involved, petitioners,…
2Cases cited6 opinions
- Downs v. COMMISSIONER OF INTERNAL REVENUE.Court of Appeals for the Ninth Circuit · 1948
- Jones, Collector of Internal Revenue v. KyleCourt of Appeals for the Tenth Circuit · 1951
- Benfer v. CommissionerUnited States Tax Court · 1965
- Commissioner of Internal Revenue v. Lyon Tyler MatthewCourt of Appeals for the Fifth Circuit · 1964
- Matthew v. CommissionerUnited States Tax Court · 1962
1 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Scott v. United StatesUnited States Court of Claims · 1970
- Allen v. CommissionerUnited States Tax Court · 1968
- Boyd v. CommissionerUnited States Tax Court · 1966
- Frank S. Scott, Jr. v. The United States. Alvin C. Warnick and Barbara W. Warnick v. The United StatesUnited States Court of Claims · 1970
- Frank S. Scott, Jr. v. The United States. Alvin C. Warnick and Barbara W. Warnick v. The United StatesUnited States Court of Claims · 1970
2 more not listed; retrieve them via the Exa API.