Legal Opinion
George R. Bell v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided April 28, 1960No. 8041_1PublishedCited by 13 opinions
1Opinion of the Court
BOREMAN Circuit Judge.
The question here is whether one who is an employee of the Government of American Samoa is an employee of an agency of the United States within the meaning of 26 U.S.C.A. § 251(j) 1
Petitioner, George R. Bell, was employed by the United States Navy Department in Tutuila, American Samoa, which employment was terminated by the Navy on June 29, 1951. Petitioner was then offered and he accepted employment with the Government of American Samoa and was so employed from July 1, 1951, to June 30, 1953. During this period he was paid directly by the Government of American Samoa.…
2Cases cited7 opinions
- Cincinnati Soap Co. v. United StatesSupreme Court of the United States · 1937
- Lassiter v. Guy F. Atkinson Co.Court of Appeals for the Ninth Circuit · 1949
- Domenech v. National City Bank of NYSupreme Court of the United States · 1935
- Kam Koon Wan v. E. E. Black, LimitedCourt of Appeals for the Ninth Circuit · 1951
- Helvering v. CampbellCourt of Appeals for the Fourth Circuit · 1944
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3Cited by13 opinions
- The People Of Saipan v. United States Department Of InteriorCourt of Appeals for the Ninth Circuit · 1974
- John D. McComish and Genevieve A. McComish v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1978
- Kenneth R. Groves and Peggy L. Groves v. United StatesCourt of Appeals for the Fifth Circuit · 1976
- McComish v. CommissionerUnited States Tax Court · 1975
- Guardian Industries Corp. v. CommissionerUnited States Tax Court · 2014
8 more not listed; retrieve them via the Exa API.