Smith v. Commissioner
United States Tax Court
P was employed by the U.S. Customs Service in Nassau, Bahamas, from Sept. 7, 1974, to Sept. 11, 1976. Pursuant to U.S. law (19 U.S.C. secs. 267 and 1451 (1976)), his overtime compensation was paid by private airlines which deposited money with customs for delivery to P for such services.
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P was employed by the U.S. Customs Service in Nassau, Bahamas, from Sept. 7, 1974, to Sept. 11, 1976. Pursuant to U.S. law (19 U.S.C. secs. 267 and 1451 (1976)), his overtime compensation was paid by private airlines which deposited money with customs for delivery to P for such services. Held, P was paid by the United States or an agency thereof with respect to compensation for overtime services while working in the Bahamas, and therefore, his overtime compensation may not be excluded from his gross income pursuant to sec. 911(a)(2), I.R.C. 1954.
1Opinion of the Court
OPINION
Tannenwald, Chief Judge:
Respondent has determined deficiencies in petitioners’ Federal income tax for the calendar years 1975 and 1976 in the respective amounts of $4,495 and $4,948.78. The sole issue for decision is whether petitioners are entitled to exclude from their gross income amounts received by Joseph T. Smith as overtime pay while employed by the U.S. Customs Service in the Bahamas.
All of the facts have been stipulated and are so found.
Petitioners are husband and wife who resided in Sunnyvale, Calif., at the time the petitions herein were filed. They timely filed their joint…
Also in this document: Dissent.
2Cases cited21 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Bolling v. SharpeSupreme Court of the United States · 1954
- Personnel Administrator of Mass. v. FeeneySupreme Court of the United States · 1979
- A. Magnano Co. v. HamiltonSupreme Court of the United States · 1934
- Charles E. Moritz v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1972
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