Legal Opinion
United States v. John C. Johnson and Lillian F. Johnson
Court of Appeals for the Fifth Circuit
Decided December 6, 1967No. 23911PublishedCited by 10 opinions
1Opinion of the Court
DYER, Circuit Judge:
Appellee-taxpayer John C. Johnson 1 was a civil service employee of the United States Bureau of Public Roads, Department of Commerce. In 1960 he was assigned to Iran for two years to work on the highway construction program arranged by a letter agreement between the United States and Iran. The United States had agreed to furnish necessary personnel, and had sole authority over hiring, firing and conditions of employment. Iran agreed to repay all expenses incurred by the United States from a dollar working fund set up for that purpose. 2
Appellee sought to exclude from gross…
2Cases cited3 opinions
- Commissioner of Internal Revenue v. Eldon E. Wolfe and Sara A. WolfeCourt of Appeals for the D.C. Circuit · 1966
- George Y. Erlandson v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1960
- Mooneyhan v. CommissionerUnited States Tax Court · 1967
3Cited by10 opinions
- Commissioner of Internal Revenue v. Louis H. MooneyhanCourt of Appeals for the Sixth Circuit · 1968
- Joseph T. Smith and Marie A. Smith v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1983
- Smith v. CommissionerUnited States Tax Court · 1981
- Soboleski v. CommissionerUnited States Tax Court · 1987
- Johnson v. United StatesUnited States Court of Claims · 1968
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