Legal Opinion
Leroy D. Brummitt and Mary A. Brummitt v. The United States
United States Court of Claims
Decided March 13, 1964No. 406-60PublishedCited by 15 opinions
1Opinion of the Court
DURFEE, Judge.
This is an action to recover income taxes paid by plaintiffs for the calendar year 1959 in the amount of $544.40.
At issue is whether the salary earned by Mrs. Brummitt as an employee of the United States Officers’ Open Mess, Taipei, hereafter referred to as USOOMT, was exempt from taxation under § 911 of the Internal Revenue Code of 1954, 26 U.S.C. § 911, which provided in pertinent part:
Ҥ 911. Earned income from sources without the United States
“(a) General rule. — The following items shall not be included in gross income and shall be exempt from taxation under this subtitle:
“(…
2Cases cited7 opinions
- Standard Oil Co. of Cal. v. JohnsonSupreme Court of the United States · 1942
- Pulaski Cab Company v. United StatesUnited States Court of Claims · 1958
- Borden v. United StatesUnited States Court of Claims · 1953
- Glen P. Gradall v. The United StatesUnited States Court of Claims · 1963
- Leonard F. Rizzuto v. United StatesCourt of Appeals for the Tenth Circuit · 1961
2 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Matthews v. CommissionerUnited States Tax Court · 1989
- David W. Matthews and Christa Matthews, Ronald Davis and Marie Davis v. Commissioner of Internal RevenueCourt of Appeals for the D.C. Circuit · 1990
- Donaldson v. CommissionerUnited States Tax Court · 1969
- Keetz v. United StatesUnited States Court of Claims · 1964
- Hopkins v. United StatesUnited States Court of Claims · 1975
10 more not listed; retrieve them via the Exa API.