Legal Opinion
Joseph T. Smith and Marie A. Smith v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided March 16, 1983No. 82-7090PublishedCited by 14 opinions
1Opinion of the Court
BOOCHEVER, Circuit Judge:
The issue in this case is the interpretation of the phrase “paid by the United States” in I.R.C. § 911(a)(1) as worded in 1975 and 1976. 1 Petitioner Joseph Smith excluded overtime pay he received as a customs inspector in the Bahamas from his taxable income on the theory that it was paid by private airlines, not the United States. The Commissioner issued a deficiency, and the Tax Court agreed. We affirm.
I.R.C. § 911(a), as it appeared in 1975 and 1976, provided in relevant part:
§ 911. Earned income from sources without the United States (a) General Rule.
The following…
2Cases cited7 opinions
- Commissioner of Internal Revenue v. Louis H. MooneyhanCourt of Appeals for the Sixth Circuit · 1968
- John D. McComish and Genevieve A. McComish v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1978
- 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
- Tartaglio v. Department of Institutions & AgenciesSupreme Court of the United States · 1969
2 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Matthews v. CommissionerUnited States Tax Court · 1989
- McCain v. CommissionerUnited States Tax Court · 1983
- Soboleski v. CommissionerUnited States Tax Court · 1987
- Payne v. United StatesDistrict Court, D. Vermont · 1991
- Wagner v. United StatesDistrict Court, D. Colorado · 1985
9 more not listed; retrieve them via the Exa API.