Ory Eshel v. Commissioner of IRS

MILLETT, Circuit Judge:

As a general rule, workers in the United States are taxed to support the payment of social security benefits to the retired and to individuals with disabilities. The expectation is that, having contributed to the national economy while actively employed, those workers will later become eligible beneficiaries rather than supporters of the social security system. See Flemming v. Nestor, 363 U.S. 603, 608-610, 80 S.Ct. 1367, 4 L.Ed.2d 1435 (1960).

That system gets complicated, however, for Americans who work overseas for part of their careers and, during those years, are…