Legal Opinion
Vogt v. United States
United States Court of Claims
Decided June 16, 1976No. 427-74PublishedCited by 13 opinions
1Opinion of the CourtDavis, Judge
In 1969 and 1970 plaintiff, a United States citizen, was a partner in a Danish accounting firm and had been a resident of Denmark for more than three years. As such, he was entitled by the Internal Revenue Code of 1954, §§ 911(a) (1), (c) (1) (B), to exclude $25,000 of earned income from the computation of his United States income tax. The sole issue now before us in this tax refund suit, raised by the parties’ *249cross-motions for summary judgment, is whether the $25,000 exclusion is to be applied against plaintiff’s share of partnership net income for 1969 and 1970 (plaintiff’s position) or…
2Cases cited17 opinions
- Udall v. TallmanSupreme Court of the United States · 1965
- Red Lion Broadcasting Co. v. Federal Communications CommissionSupreme Court of the United States · 1969
- National Labor Relations Board v. Bell Aerospace Co.Supreme Court of the United States · 1974
- United States v. Leslie Salt Co.Supreme Court of the United States · 1956
- Fribourg Navigation Co. v. CommissionerSupreme Court of the United States · 1966
12 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Anne Moen Bullitt Biddle Brewster v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1979
- Duncan v. United StatesUnited States Court of Claims · 1981
- Cook v. United StatesUnited States Court of Claims · 1979
- Yankton Sioux Tribe v. United StatesUnited States Court of Claims · 1980
- Brewster v. CommissionerUnited States Tax Court · 1976
8 more not listed; retrieve them via the Exa API.